CPC Cannot Reduce TDS Credit Based on Turnover Differences in 26AS: ITAT Delhi

Health & Happiness Private Limited Vs DCIT (ITAT Delhi) The appeal before the Income Tax Appellate Tribunal concerned Assessment Year 2023–24 and challenged the denial of TDS credit by the Assessing Officer while processing the return under Section 143(1) of the Income Tax Act, 1961, which was upheld by the Commissioner of Income Tax (Appeals). The assessee filed its return declaring total income of ₹3.34 crore and claimed TDS credit of ₹6.81 crore, resulting in a refund claim. During processing, the CPC noted a mismatch between gross receipts reported in Form 26AS and those declared...