Form 26AS vs CPC Mismatch: ITAT Orders Proper TDS Credit Verification

Vellala Krishnanand Arunkumar Vs ITO (ITAT Bangalore) Form 26AS vs CPC Mismatch – TDS Credit Cannot Be Denied Without Verification- Tribunal Orders AO to Grant Proper TDS Credit Assessee, engaged in works contract business, filed return on 28.03.2021 u/s 139(4) declaring income of ₹48.54 lakh u/s 44AD on gross receipts of ₹5.10 crore inclusive of GST. He claimed TDS credit of ₹9.39 lakh as per Form 26AS. However, CPC while processing return u/s 143(1)(a) on 30.10.2021 restricted TDS credit to ₹2.91 lakh only. CIT(A) noted that claim of TDS was backed by Form 26AS & the receip...