2026 (4) TMI 821

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....inafter referred to as 'the Act') relating to the Assessment Year 2020-21. 2. Brief facts of the case is that the assessee is a super senior citizen filed her Return of Income for the Asst. Year 2020-21 on 19-10-2020 declaring total income of Rs. 30,26,560/- which is inclusive of property income, short term and long term capital loss, Income from other sources, Professional Consultation fees of her husband late Gautam B. Shah. The return was processed u/s. 143(1) and refund of Rs. 9050/- was issued to the assessee. The assessee claimed that she has offered her deceased husband's income from profession of Rs. 11,63,635/- and also claimed TDS credit of Rs. 1,16,365/- which was not granted to the assessee. Hence a rectification petition was....

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.... appellant is not eligible for this TDS credit. In my considered opinion the CPC is right in not granting the TDS credit as it not pertains to the appellant's PAN and pertains to the another PAN i.e. her Late husband. The appellant has to claim this TDS credit in the case of Return of Income filed in the capacity of L/h. of Late. Mr. Gautam Budhabhai Shah and not in her own Return of Income. In view of the above Ground No. 1 & 2 raised by the appellant are hereby dismissed." 4. Aggrieved against the appellate order, the assessee is in appeal before us raising the following Grounds of Appeal: 1. The CIT(A) has erred in not granting credit for TDS of Rs. 10,464/- and Rs. 1,05,901/- aggregating to Rs. 1,16,365/- under the conte....

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....py of signed Will. iii) Copy of document showing Legal heir on Income Tax Portal. iv) Copy of Acknowledgement of Last Return of Income filed for A.Y. 2019-20, alongwith computation of Total Income. v) Copy of Tax Audit Report filed u/s.44AB for A.Y.2019-20. vi) Copy of Balance Sheet, Profit & Loss A/c and notes for Α.Υ. 2019-20. viii) Copy of Ledger Account of Architect Consultation Fees -V.S. Hospital Project. xi) Copy of communication Letter to AMC (Ahmedabad Municipal Corporation) with copy of Bill dated 10-12-2018 including copy of Cheque and Bank Statement. 5.1. Ld. Counsel also submitted that additional evidences could not be filed before Lower Authorities, since n....

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....0-21. Whereas Revenue accepts the income of the late husband in the hands of the assessee but refusing to grant TDS deducted by AMC which is against the provisions of law and Article 265 of the Constitution of India. 7.2. Considering the totality of the case herein before us, we hereby direct the Jurisdictional Assessing Officer to consider the TDS credit claim of the assessee and grant TDS credit of late Gautam B. Shah whose PAN was surrendered by the assessee and refund the tax with interest to the assessee within a period of two months of receipt of this copy of this order and by giving proper opportunity of hearing to the assessee. Further the question of filing return of income in the capacity of legal heir also does not arise since....