Siddapura Taluka Agricultural Produces Co-op. Marketing Society Ltd. vs. ITO

Parties Involved

Facts Summary

The present appeal arises from the order of the ld. CIT(A) dated 18.10.2024 and relates to the assessment year 2022-23. The sole issue in this appeal is regarding the credit of TDS claim by the assessee while filing the return of income. The assessee claims that the CPC could not grant the TDS credit as claimed by the assessee despite the presence of TDS credit in the 26AS of the assessee. The revenue contends that there was a mismatch in the income of the assessee and the claim of the credit of TDS, hence the CPC could not grant the credit of TDS.…

Legal Issues

• 1. Whether the assessee is entitled to the credit of TDS as claimed.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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