Shankerlal Rukma Devi Dhoot Charitable Trust vs. Income Tax Officer

Parties Involved

Facts Summary

The assessee, Shankarlal Rukma Devi Dhoot Charitable Trust, is registered under sections 12A and 80G of the Income Tax Act, 1961, and its accounts are audited as required. During the assessment year 2017-18, the assessee filed a return of income at NIL. The TDS amounting to Rs. 8,10,287.37 was shown by the assessee in its financial statement and return of income. The assessee did not claim the TDS Credit of Rs. 81,032/- in the return due to a 'technical problem'. The assessee came to know about the non-claiming of TDS Credit only after processing the return under section 143(1) of the Act. An application under section 154 of the Act was filed on 13/05/2019 requesting to allow the credit of TDS. The Assessing Officer dismissed the application on 12/01/2021, and the assessee appealed to the Commissioner of Income Tax (Appeals). The order dated 25/04/2022 dismissed the appeal. The assessee filed an appeal before the Tribunal, which was heard on 17/09/2024 and pronounced on 18/09/2024.…

Legal Issues

• 1. Whether the order passed by the Commissioner of Income Tax (Appeals) is bad in law and bad in facts and against the principle of natural justice.
• 2. Whether the Commissioner of Income Tax (Appeals) grossly erred in holding that the appellant is not entitled to TDS credit without verification and examination of material facts and documents on record.
• 3. Whether the Commissioner of Income Tax (Appeals) grossly erred in not understanding the provision of law as laid down by the Hon'ble Karnataka High Court in the case of CIT vs. Digital Global Soft Limited.
• 4. Whether the Commissioner of Income Tax (Appeals) grossly erred in confirming the order of the Assessing Officer passed under section 154 of the Act, denying the TDS credit of Rs. 81,032/-.
• 5. Whether the Commissioner of Income Tax (Appeals) grossly erred in highly disregarding the CBDT circulars, decisions of the Hon'ble Supreme Court, and decisions of various Hon'ble Courts.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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