2025 (2) TMI 1327

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....o examine and allow credit of TDS which was not claimed in income tax return filed by the assessee nor Form 71 was filed by the assessee for claiming refund of TDS. 2. The appellant craves to be allowed to add any fresh ground(s) of appeal and or deleted or amend any of the ground(s) of appeal. 2. In this case, assessee has failed to claim the credit of TDS in the return filed although the same were reflected in the accounts and also in Form No. 26AS. Since assessee had not claimed, CPC in its intimation did not provide the TDS benefit. Against the above order, assessee appealed before the Ld. CIT(A), Ld. CIT(A) considered the issue and concluded as under:- "4.1 I have considered the submission of the appellant and the ....

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....ver-assessed, the authorities under the Act are required to assist him and ensure that only legitimate taxes due are collected. This court, in an unreported decision in case of Vinay Chandulal Saba v. N.O. Parekh, CIT [Spl. Civil Application No. 622 of 1981 dated 20-8-1981], has laid down the approach that the authorities must adopt in such matters in the following terms: "The Supreme Court has observed in numerous decisions, including Ram/al v. Rewa Coalfields Ltd. AIR 1962 SC 361, State of West Bengal v. Administrator, Howrah Municipality AIR 1972 SC 749 and Babutmal Raichand swat v. Laxmibat R. Torte AIR 1975 SC 1297, that the State authorities should not raise technical pleas if the citizens have a lawful right and the lawful r....

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....law that technical pleas cannot circumscribe lawful rights of an assessee. Accordingly, Ld AO is directed to allow credit of TDS as per law. Before me, there is no mechanism to further verify the genuineness of the claim made in Form 26AS and the amounts reflected in the audited financial statements under 'Balance with Government Authorities' grouped under 'Schedule 9 Other Current Assets.' Therefore, I direct the Ld AO to examine the claim of TDS made by the appellant and also examine whether the corresponding income is shown in the return filed, after giving the appellant adequate opportunity of being heard. The appellant is also directed to cooperate with the A.O. as and when called for. Subject to necessary verification ....