TaxTMI 
TaxTMI 
2026 (8) TMI 200
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....rounds raised by the assessee read as under:- 1. The learned ADDL/JCIT (Appeals), Mysore (hereinafter referred to as ["the CIT (A) ") is erred in facts and law while passing the order. 2. The CIT (A) erred in dismissing the appellant's claim for tax deducted at source (TDS") of Rs. 19215/- for which credit was not granted by the ITO, Ward 1, Bharatpur, Rajasthan ("the Assessing Officer") while passing order under section 154 of the Incometax Act, 1961 ("the Act") dated 22/11/2023. 3. The CIT(A) erred in dismissing the appellant's claim of TDS of Rs 19215/- which was not granted by the assessing officer in passing the order U/s 154, though the income is assessed in the assessment year 2012-13, but the credi....
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....llowed on all the grounds along with the prayer for appropriate directions to the Ld. Assessing officer. 1.1. That TDS credit of Rs 19215.00 shall be given in the assessment year 2012-13. 1.2. That any interest U/s 234 B, 234C, and 220 shall be deleted. 1.3. That a due refund along with interest be issued to the appellant. 3. The solitary issue in the present appeal relates to denial of grant of benefit of tax deducted at source TDS on the income earned by the assessee by way of salary. The assessee is a senior citizen, Doctor, working as an Employee in Community Health Centre Baseri, District Dholpur. The assessee filed return of income for the A.Y. 2012-13 on 30/07/2012 declaring total income of Rs. 5,74,830/....
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.... application of the assessee u/s 154 was rejected by the AO. His findings in this regard are as under:- On perusal of detail/documents i.e. month wise salary, Form no.16, letter dated 31.10.2022 issued by the P.H.C. Sarmathura and detail of 26AS etc, it is found that the salary for the month of January, 2012 &Feb, 2012 was received by assessee in the month of May, 2012 and TDS thereon was also deducted in the month of May, 2012 i.e. FY 2012-13 relevant to AY 2013-14 which is also appearing in 26AS. Since, the TDS amounting to Rs. 19,215/-which was deducted in next financial year i.e. 2012-13, therefore, the assessee is required to claim the same in the FY 2012-13 relevant to AY 2013-14. Therefore, the application u/s 154 of the Act....
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.... a. month wise salary summary of Rs. 5,67,531/- as shown in Form 16 of the Assessee by the DDO P.H.C. Sarmathura for the F.Y. 2011-12 (A.Υ. 2012-13). b. month wise salary drawn of Rs. 4,72,573/- Map from the month Mar 2011 to Dec 2011, as received by the assessee from DDO P.H.C. Basedi for the F.Y. 2011-12 (Α.Υ. 2012- 13). c. salary drawn of Rs. 94,978/- and its pay bill for the month of Jan 2012 to Feb 2012 as received by the assessee from DDO PHC Sarmathura for the F.Y. 2011-12 (Α.Υ. 2012- 13). d. Form 16 as received by the assessee from DDO PHC Sarmathura for the F.Y. 2011-12 (Α.Υ. 2012 13). 9. Referring to the above, he pointed out that the assessee h....