Assessee, transferred business of generation, transmission and distribution of electricity to another company Adani Electricity Mumbai Ltd. (AEML). On account of said transfer of business, AEML transferred income and TDS credit to assessee. Said TDS credit had been claimed by assessee in its original as well as revised return of income. AEML in its return of income for assessment year 2020-21 had also categorically declared that it had taken no claim or credit of said TDS amount appearing in Form 26AS and had transferred same to PAN of assessee in return of income. Department did not grant credit for TDS claimed, since TDS credit did not appear in Form 26AS of assessee and procedure had not been followed by assessee as provided in rule 37BA(2). CIT (A) granted the relief. On appeal the Tribunal held that  a Form or a Rule is an aid to implement provisions of main enactment, i.e., Income-tax Act and procedure prescribed under Rule is to facilitate and implement tax and Rules and Form cannot be interpreted so as to make main provisions of Act subservient to such Rules or Forms prescribed therein to make procedure cumbersome. Therefore, in peculiar facts and circumstances of case, Assessing Officer was to be directed to give credit of TDS in question and assessee should not be drawn to further litigation on ground that IT system did not support or did not have any mechanism to give credit. (AY. 2020-21)