Commission Agent Not Eligible for TDS Credit on Farmers’ Income: ITAT Ahmedabad

Jivanbhai Somabhai Patel Vs DCIT (ITAT Ahmedabad) In Jivanbhai Somabhai Patel vs DCIT, the Income Tax Appellate Tribunal, Ahmedabad Bench, considered whether a commission agent is entitled to claim TDS credit when the underlying income belongs to third parties, namely agriculturist farmers. The assessee filed a return for A.Y. 2022–23 declaring total income of Rs. 5,26,460 and claimed TDS credit of Rs. 1,47,522. However, while processing the return under Section 143(1), the Centralized Processing Centre (CPC) allowed only Rs. 5,777 as TDS credit. The assessee appealed before the Commissioner...