The CPC , in intimation denied credit OF TDS claimed on the ground that same was not reflected in Form No. 26AS of the assessee. On appeal the CIT(A) up held the order on the ground that provisions of Rule 37BA(2) were not complied with . On appeal the Tribunal held that mere non-furnishing of the declaration by the deductee to deductor in terms of proviso to Rule 37BA(2) cannot be reason to deny credit to the person in whose hands income is included .( ITA No. 675/ Pune /2022 dt 19 -1 -2023 )( AY . 2021 -22)
Anil Ratanlal Bohra v .ACIT ( 2023) BCAJ- March – 31 ( Pune)( Trib)
S. 199 : Deduction at source – clubbing of income -Credit for tax deducted -Non -furnishing of the declaration by the deductee to the deductor – Credit for deduction of tax at source cannot be denied [ S. 64 , Rule 37BA(2) Form 26AS ]