TDS Credit Allowed to Legal Heir Where Income Taxed in Same Hands: ITAT Ahmedabad

Rohini Gautambhai Shah Vs ITO (ITAT Ahmedabad)

TDS Credit Allowed to Legal Heir – Income Taxed in Same Hands Requires Corresponding Credit – ITAT Ahmedabad

The assessee, a super senior citizen, included professional income of her deceased husband in her return and claimed TDS credit of ₹1.16 lakh deducted in his PAN. CPC and CIT(A) denied the credit on the ground that TDS pertained to the deceased husband’s PAN and the return was not filed in legal heir capacity.

IT

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