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TMI Blog2013 (10) TMI 100X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. In that case, it was open for the assessee to submit the revised return at any time before the expiry of one year from the end of the relevant assessment year. As the revised return submitted by the assessee is within the prescribed period of limitation as provided under subsection (5) of Section 139, it cannot be said that revised return submitted by the petitionerassessee was not within the limitation period. Particulars of TDS deposit are mentioned in form no.26(AS) - The department has taken too technical view and as such not justified in not giving the credit of TDS already deposited with the department, the particulars of which are mentioned in Form No.26(AS) - Petition is to be allowed by directing concerned respondent to giv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ereinafter referred to as the Act ). As it was found that in the said intimation under Section 143(1) of the Act there was no grant of credit for TDS and consequently without grant of refund due to mistake of the assessee, a revised return was submitted on 10.3.2011 for the same taxable income with the only change being claim of TDS and consequent claim of refund. The assessee also filed application under Section 264 of the Act before respondent no.1 CIT(Gujarat)III on dated 1.3.2011 praying for refund of amount for TDS claim, which was not made in the original return through assessee bona fide error. The petitioner assesse also filed detailed written statement on dated 7.1.2013. However, vide order dated 14.2.2013 impugned in the present ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reof is not disputed by the department. It is submitted that once the petitioner assessee has deducted the TDS, the assessee is entitled to credit for the same and / or refund for the same. It is submitted that as such having realized the mistake of not claiming the credit / refund of TDS already deducted, the revised return was submitted within the prescribed period of limitation and therefore, the appropriate authority ought to have accepted the revised return and ought to have given the credit of TDS and / or refund the TDS, which is already deducted considering the contents of Form No.26(AS), which is at Annexure A to the petition. 4.0. Ms. Sheth, learned advocate for the respondents has tried to oppose the present Special Civil Appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a period of two months, the petitioner assessee submitted the revised return claiming credit / refund of TDS which was already deposited with the department. However, as the same was not accepted, the petitioner assesse preferred revision under Section 264 of the Act, which is rejected by the respondent no.1 vide impugned order. It appears that the revision is dismissed on the following three grounds. (i). That the original return was belated. The same, therefore, could not have been revised. (ii). The revised return was also beyond the period of limitation prescribed and the same was, therefore, nonest and (iii). That the acceptance of the petitioner s return under Section 143(1) of the Act cannot be described as an order, which is s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... within the period of limitation prescribed and therefore, the same ought to have considered by the authority. As stated above, as such it is not disputed by the department that in fact tax was not TDS and the same was not deposited with the department and it is not disputed that as such petitioner assesse is not entitled to credit for the TDS already deposited with the department, particulars of which are mentioned in form no.26(AS), which is at Annexure A to the petition. In view of the above, we are of the opinion that the department has taken too technical view and as such not justified in not giving the credit of TDS already deposited with the department, the particulars of which are mentioned in Form No.26(AS) at Annexure A, for which ..... X X X X Extracts X X X X X X X X Extracts X X X X
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