Kanta Rani vs. The ITO, Ward 2(1), Chandigarh

Parties Involved

Facts Summary

The assessee, Kanta Rani, has let out her property to Mr. Rajan Batra, who deducted TDS of Rs. 38,500/- from the rent paid. However, the tenant failed to deposit the deducted TDS in the government treasury, resulting in non-reflection of the TDS in Form 26AS. The Assessing Officer rejected the assessee's claim for TDS credit due to the non-deposit of TDS by the tenant. The assessee appealed to the Commissioner of Income Tax (Appeals), who upheld the Assessing Officer's order. The assessee further appealed to the Income Tax Appellate Tribunal.…

Legal Issues

• 1. Whether the Assessing Officer was justified in rejecting the assessee's claim for TDS credit due to the tenant's failure to deposit TDS?

Judgment Outcome

Decided in favour of Assessee.

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