Assessee, a sole beneficiary of private trust filed his return of income claiming credit for tax deducted at source (TDS) on income earned from trust.Assessing Officer denied TDS credit on ground that same did not appear in Form No. 26AS of assessee. CIT(A) directed the AO to verify the claim. On appeal the Tribunal held that since Commissioner (Appeals) had already directed Assessing Officer to verify assessee’s claim and grant TDS credit and if such credit had not been granted till date of passing of this order, Assessing Officer was to be directed to take necessary steps to address request of both assessee and trust for transfer of TDS credit from Form No. 26AS of trust to Form No. 26AS of assessee and, thereafter, to allow credit in accordance with law. (AY. 2023-24)