ITAT Sends Back TDS Credit Dispute Since AO Didn’t Decide Rectification

Urmilaben H. Dave Disc Family Trust Vs ITO (ITAT Ahmedabad) Income Tax Appellate Tribunal (ITAT) Ahmedabad, in a recent ruling on May 30, 2025, has remanded the appeals of Urmilaben H. Dave Disc Family Trust back to the Assessing Officer (AO). The case involves the trust’s claim for TDS (Tax Deducted at Source) credit, which had been denied in the intimation under Section 143(1) of the Income Tax Act, 1961, for assessment years 2020-21, 2021-22, and 2022-23. The ITAT noted that the AO had neither formally rejected nor accepted the trust’s rectification applications for the TDS cred...