TDS Credit Allowed as Legal Heir Declared Deceased’s Income

Aarti Gupta Vs ITO (ITAT Chandigarh) In a ruling by the Income Tax Appellate Tribunal, the Tribunal held that TDS credit cannot be denied to a legal heir merely due to a PAN mismatch when the income of the deceased has been offered to tax. The assessee filed the return for AY 2019–20 as the legal heir of her deceased husband and declared interest income of ₹5,23,957 on which TDS of ₹52,913 had already been deducted. The CPC denied the credit during processing under Section 143(1) because the TDS was reported in the PAN of the deceased and not the legal heir. The CIT(A) upheld the denial ...