TDS credit can be allowed for receipt but only for relevant AY: ITAT Surat

Vanitaben Gamalsingh Solanki Vs ITO (ITAT Surat) The Surat Bench of ITAT allowed the appeal for statistical purpose which means that ITAT uphold the decision of CIT (A) but without any real impact on the case. It allowed TDS credit of the of Rs.4,50,000/- but in AY 2018-19 whereas it was claimed in AY 2016-17. Assessee filed her ITR for AY.2018-19 on 03.03.2018, declaring total income of Rs.6,40,220/- after claiming Rs.4,57,980/- as refund after credit of TDS, amounting to Rs.5,09,477/-. The DCIT, CPC did not allow the credit of TDS of Rs.5,09,477/- through the same was reflected in Form 26AS....