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TMI Blog2022 (7) TMI 1267X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioners have committed is that they had deposited the taxes under the minor head 200 instead of 400 - HELD THAT:- As the petitioners have paid the taxes, they should be given the credit for the challans paid in Form 3 under the said Act. The order/communication dated 7th April, 2022 rejecting credit of taxes deposited under the DTVSV Act on the hyper-technical ground that challans have been deposited under the minor head 200 instead of 400 is unfair, illegal and contrary to the objective of enacting the DTVSV Act, 2020. If the only impediment in the way of granting relief sought by the petitioner is the software, the same ought to be suitably modified to accept the applications of the petitioners. One of us, (Manmohan, J) in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 21 and to issue Forms 5 post filing of Forms 4 under Direct Tax Vivad se Vishwas Act ( DTVSV Act ). 2. Learned Counsel for the Petitioner states that on 26th March, 2021, the Petitioners filed declarations in Forms 1 and 2 electronically but inadvertently declared the amounts paid by various challans excluding interest component. 3. Learned Counsel for the Petitioners states that Respondent after accepting Forms 1 and 2 in all the cases issued Forms 3 on 22nd April, 2021 wherein credit for the taxes deposited were not allowed for the reason mismatched and in two writs 8476/2022 and 8447/2022 no reasons were assigned for not allowing credit for the taxes paid. Petitioners filed representations on 24th September, 2021 to rectify Forms ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he taxes, they should be given the credit for the challans paid in Form 3 under the said Act. The order/communication dated 7th April, 2022 rejecting credit of taxes deposited under the DTVSV Act on the hyper-technical ground that challans have been deposited under the minor head 200 instead of 400 is unfair, illegal and contrary to the objective of enacting the DTVSV Act, 2020. 8. If the only impediment in the way of granting relief sought by the petitioner is the software, the same ought to be suitably modified to accept the applications of the petitioners. One of us, (Manmohan, J) in Shalu Nigam Anr. Vs. The Regional Passport Officer Anr. 2016 SCC OnLine Del 3023 has held, In any case, technology is intended to ease and fa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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