Case Law Details
Case Name : Centrum Microcredit Limited Vs ADIT (ITAT Mumbai)
Appeal Number : ITA No. 1602/MUM/2021
Date of Judgement/Order : 06/04/2022
Related Assessment Year : 2019-20
Courts :
All ITAT ITAT Mumbai
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Centrum Microcredit Limited Vs ADIT (ITAT Mumbai)
Held that if assessee is not eligible for credit in the year under consideration then credit for the same should be allowed in the year in which tax has been deducted by the deductor.
Facts-
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Author Bio
In our case party not deducted TDS for A.Y. 2021-22 and we did not claim the same in ITR. But the party deducted TDS in next A.Y. 2022-23 and we claimed that as per Form 26AS.This TDS on income belonging to last year which we show and CPC is saying that this income is not reflected in the current year so no TDS is allowed? our request u/s 154 was also rejected? what to do ?