Paresh Ajmera vs. ITO, Ward-33(2), Kolkata
Case No: ITA No.1370/Kol/2025
Court: Income Tax Appellate Tribunal, 'D' Bench, Kolkata
Date: 1/15/2026
Parties Involved
appellantParesh Ajmera
respondentITO, Ward-33(2), Kolkata
Facts Summary
The assessee, Paresh Ajmera, filed an appeal against the order of the Addl/JCIT(A), Ranchi, which dismissed his appeal for TDS credit. The assessee claimed a TDS credit of Rs. 3,32,404, but only Rs. 52,404 was allowed. The CIT(A) dismissed the appeal on the grounds that the TDS credit claimed for AY 2022-23 was not reflected in Form 26AS for that year. The assessee argued that the property was sold in AY 2022-23, and the TDS was deducted and reported in earlier years (AYs 2019-20 and 2020-21). H…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the TDS credit claimed by the assessee for AY 2022-23 should be allowed despite not being reflected in Form 26AS for that year.