9911796707
TMI Blog2022 (12) TMI 1121X X X X Extracts X X X X X X X X Extracts X X X X ..... means that, subsequent to the passing of the rectification order, and the order of the CIT(A) which was passed on 26-4-2021, the assessee had got its TDS data rectified ensuring that the TDS shown as not deducted on receipts from various parties in the list in para 4.4 of the CIT(A) order above, are duly reflected in the updated Form No.26AS. This fact was pointed out to assessee who fairly admitted that the TDS data must have been subsequently revised and updated. In view of rectification and updation of Form No.26AS we find that the assessee does have a case of short credit of TDS being given to it in the processing of its return filed for the year under section 143(1) of the Act. But in the interest of justice, this updated Form No.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. As transpires from order of the authorities below, the facts relating to the case before us are that while processing return of income of the assessee for the impugned year under section143(1) by the CPC on 10.12.2019, there was a short credit of TDS given by Rs.8,79,205/-.Against the said intimation rectification application under section 154 of the Act dated 14.8.2020 was filed by the assessee which was rejected by the AO, against which the assessee preferred appeal before the ld. CIT(A) who dismissed the assessee s appeal stating that short TDS credit had been rightly denied to the assessee since it was not available to the assessee as per the information available on-line in Form No.26AS relating to the assessee, which Form reflect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ata rectified on 23.7.2021 ensuring that the TDS shown as not deducted on receipts from various parties in the list in para 4.4 of the CIT(A) order above, are duly reflected in the updated Form No.26AS. This fact was pointed out to the Ld. Counsel for the assessee who fairly admitted that the TDS data must have been subsequently revised and updated. In view of rectification and updation of Form No.26AS we find that the assessee does have a case of short credit of TDS being given to it in the processing of its return filed for the year under section 143(1) of the Act. But in the interest of justice, this updated Form No.26AS filed by the assessee before us, reflecting all the TDS earlier noted as not deducted but now shown as deducted, needs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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