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Form 26AS Discrepancy: ITAT allows ₹168.61 Crore TDS Credit, Directs AO to Verify Income
Case Law Details
- Case Name
- DCIT (Exemptions) Vs Deendayal Port Authority Administrative Officer (ITAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2019-20
- Courts
- All ITAT, ITAT Ahmedabad
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DCIT (Exemptions) Vs Deendayal Port Authority Administrative Officer (ITAT Ahmedabad)
Income Tax Appellate Tribunal (ITAT) Ahmedabad has upheld the decision of the Commissioner of Income Tax (Appeals) [CIT(A)], allowing ₹168.61 crore TDS credit to Deendayal Port Authority Administrative Officer for AY 2019-20. The Revenue had challenged the CIT(A)’s decision, arguing that the TDS credit should be restricted to ₹165.66 crore, as initially claimed in the return. However, the assessee pointed to an updated Form 26AS, which reflected a higher TDS credit due to delayed paymen...
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