Assessee-trust filed its return claiming a refund of TDS. Intimation under section 143(1) was passed, and the claim for TDS was not allowed. The assessee filed a rectification application for TDS credit. Thereafter, assessee filed a grievance application, which was closed, and assessee’s claim for credit of TDS was rejected, and a demand was raised. CIT(A) dismissed the appeal on the grounds of delay, as well as observing that the closure of the grievance application was not an appealable order.  On appeal, the assessee claimed that the TDS deducted was reflected in the name of Hasmukhbhai S. Dave  who was a trustee of the trust, and TDS was not claimed by Hasmukhbhai S. Dave; thus, it should be given credit for TDS. The Tribunal remanded the matter to the   Assessing Officer with direction that if credit of TDS was in the name of the trustee and trust being given details whether money was credited by the trustee into the account of the trust, the same should be taken into account and due credit to the assessee trust be given accordingly. (AY. 2020-21 to 2022-23)