Case Law Details
Kirtida Rameshchandra Chandarana Vs CIT (Appeals) (ITAT Mumbai)
ITAT held that disallowance of TDS credit for Mismatch in Form 26AS & Form 16A is which are generated by CPC is Insensitive & injudicious and are clear violation of equity and citizen charter issued by CBDT
Assessee filed her return of income on the basis of record generated by department itself i.e., form no 26AS and form no 16A. The documents which has been processed and issued by the department itself on which assessee relied, how there can be a case of mistake apparent from record. May be there is a mismatch in the data pertaining to assessee and data pertaining to deductor (processed and maintained by department), CPC Bangalore and jurisdictional ITO can’t proceed u/s 154 against the assessee.
We declare this whole action of CPC Bangalore and in turn jurisdictional ITO is bad in law hence set aside with a consequential direction to give full credit of TDS claim by the assessee and any other money she deposited during this period.
Such type of actions by the assessing authorities and insensitive decision of Ld. CIT(A) is not appreciable and are clear violation of equity and citizen charter issued by the parent authority i.e., Central Board of Direct Taxes. It is expected from the higher authorities and cadre controlling authorities of the station to take cognizance of such type of actions of assessing authorities and insensitive and injudicious decisions of Ld. CIT (A).
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