Kamlesh Kumar Jain vs DCIT, Circle-2, Kota

Parties Involved

Facts Summary

Kamlesh Kumar Jain, a 'Kaccha Aaratiya' engaged in selling agricultural produce on behalf of farmers to principal buyers, filed an income return claiming TDS under various sections. However, while processing the return under section 143(1), a demand of Rs. 2,61,710/- was raised after disallowing TDS credit claimed to the extent of Rs. 2,09,560/- by invoking Rule 37BA. The assessee preferred an appeal before the ld. CIT(A) which remained unsuccessful. The assessee then filed the present appeal challenging the denial of TDS credit by CPC while processing the return filed by the assessee.…

Legal Issues

• 1. Whether the denial of TDS credit by CPC while processing the return is justified?
• 2. Whether the TDS claimed under section 194Q should be allowed?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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