Assessee received income for some contract work done for Kuvempu University. The Kuvempu university in its TDS Return has recorded higher amount as compared to that recorded by the assessee in its books of accounts. Thus, the AO has made addition based on difference in Form 26AS and books of accounts of the assessee which was also confirmed by CIT(A). On appeal the Tribunal relying on the decision of Hon’ble Mumbai ITAT in case of TUV India Pvt. Ltd. (2019) 75 ITR 364 (Mum) (Trib.) which has similar facts as that of assessee and has held that:

• Addition to total income cannot be made due to discrepancy in receipts as shown in 26AS;
• There is difference in accounting policy followed by assessee and clients who have deducted TDS or the TDS have been deducted by the clients on inclusive of service tax whereas the income reflected by assessee is exclusive of service tax;
• The assessee does not have control over the data base of the Income tax Department as reflected in Form 26AS and at the best it can obtain bonafide explanations for this difference;
• The Department has all the information in its possession and control and thus, should have conducted necessary enquiries to unravel the truth but asking the assessee to do is not warranted.

Thus, no addition can be made on the difference between the income as per Form 26AS and as that reflected in books of accounts.  (AY. 2010-11)