ITAT Allows TDS Credit Despite Omission in Return, Upholds Substantive Justice Over Technicalities

DCIT Vs Ravi Integrated Logistics (India) Pvt. Ltd. (ITAT Delhi) The Income Tax Appellate Tribunal (ITAT) Delhi addressed an appeal filed by the Department of Income Tax against the order of the Commissioner of Income Tax (Appeals) [CIT(A)], which allowed Ravi Integrated Logistics (India) Pvt. Ltd. to claim Tax Deducted at Source (TDS) credit despite failing to claim it in their income tax return. The assessee had not included the TDS credit in their return, though it was reflected in their audited financial statements and Form 26AS. The CIT(A) directed the Assessing Officer (AO) to examine an...