Tax Dept cannot take a Different View in subsequent years without providing valid reasons

Mula Parisar Serva Seva Sangh Vs Exemption Ward 1(1) (ITAT Pune) In the case of Mula Parisar Serva Seva Sangh Vs Exemption Ward 1(1), the assessee, a trust, approached the ITAT Pune challenging the decision of the Ld. Addl./JCIT(A)-1, Coimbatore for the assessment year 2018-19. The main issue was the non-granting of TDS credit of Rs. 1,18,77,593/- by the Centralized Processing Center (CPC), despite the amount being reflected in the Form 26AS as tax deducted at source (TDS). The assessee claimed that it was entitled to the refund of the same amount, which was not allowed by the CPC in its initi...