CPC Must Grant Full TDS Credit as Reflected in Form 26AS; Cannot Reduce Claim: ITAT Jodhpur

Chhail Singh Vs DDIT (ITAT Jodhpur) Income Tax Appellate Tribunal (ITAT), Jodhpur Bench, has partially allowed an appeal filed by Chhail Singh against an order by the Commissioner of Income Tax (Appeals)-5, Chennai, concerning a dispute over Tax Deducted at Source (TDS) credit for the Assessment Year 2022-23. The core of the dispute revolved around the Centralized Processing Centre (CPC) limiting TDS credit while processing the assessee’s income tax return under Section 143(1) of the Income Tax Act, 1961. Chhail Singh, the assessee, had filed an income tax return declaring an income of R...