2026 (4) TMI 1021

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....ised the following grounds: Assessment Year 2016-17: Grounds of Appeal Tax effect relating to each ground of appeal (see note below) 1. The learned CIT(A) erred in passing the order in the manner he did. Gen 2. The learned CIT(A) erred in determining the TDS liability of Rs. 4,58,003 which is against the principle of Interest and Justice. 4,58,003 3. The learned CIT(A) failed to appreciate that ITO, TDS has failed to give proper opportunity to produce 15G/H before completing the assessment. 4,58,003 4. The learned CIT(A) upheld the TDS liability without appreciating the submission of the appellant at the time of survey. 4,58,003 5. Without prejudice the disallowance is excessive, arbitrary and unrea....

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....Justice. 2,86,931 3. The learned CIT(A) failed to appreciate that ITO, TDS has failed to give proper opportunity to produce 15G/H before completing the assessment. 2,86,931 4. The learned CIT(A) upheld the TDS liability without appreciating the submission of the appellant at the time of survey. 2,86,931 5. Without prejudice the disallowance is excessive, arbitrary and unreasonable and ought to be deleted. Gen 6. For these and such other grounds that may be urged at the time of hearing the appellant prays that the appeal may be allowed. Gen Total tax effect (see note below)   Assessment Year 2019-20: Grounds of Appeal Tax effect relating to each ground of appeal (see note below) 1. The ....

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....pportunity has been granted, they will file the forms before the AO. The Ld.CIT(A) had dismissed the appeals on the ground that no valid and complete declarations were filed and also the law does not permit retrospective correction on post-facto submission of form 15G / 15H to regularise a default already committed. 4. As against the said order, the assessee is in appeals before this Tribunal. 5. At the time of hearing, the Ld.AR submitted that the authorities had not granted sufficient time to produce / rectify the defects in the forms 15G /15H. The Ld.AR further submitted that the assessee had furnished the statement of deduction of tax in form no. 26Q as per Rule 31A of the Act electronically to the department and therefore without....

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....lable and levied the differential rate of TDS. The AO had also stated that there was no evidence to prove that the said forms were submitted to the competent authority of the department as prescribed. 9. Before this Tribunal, the assessee had submitted a paper book enclosing the copy of the letter, acknowledgements for filing the statements in form 26Q as well as the acknowledgment for filing the form 15G / 15H. The form 26Q is a statement prescribed under the Rule 31A and it has been filed through online to the department which was evidenced from the acknowledgment furnished by the assessee. These documents were not placed before the AO or before the Ld.CIT(A) and therefore they have no opportunity to verify the said forms and statement....