DCIT EXEMPTIONS/ CIRCLE 1(1)/ KOLKATA, KOLKATA V. CRICKET ASSOCIATION OF BENGAL, KOLKATA

ITA 939/KOL/2025

AI Insights

The case involves an appeal by the revenue against the order of the ld JCIT(A)-5, Delhi, which pertained to the assessment year 2020-2021. The primary contention was regarding the excess credit of TDS granted to the Cricket Association of Bengal by the JCIT(A), which the revenue argued was not substantiated by a TDS certificate. The JCIT(A) had directed the Assessing Officer to verify if the TDS credit corresponded with the income reported by the assessee in their return. The tribunal upheld the JCIT(A)'s decision, emphasizing that if the income was reported as per the TDS reflected in Form 26AS, the credit should be allowed.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 791836 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-12-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2020-2021
• Appeal Filed On: 30-04-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D HEERAJ
• Assessee Lawyers: K.M. GUPTA
• Keywords: TDS; FORM 26AS

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.939/KOL/2025 (निर्धारण वर्ा / Assessment Year : 2020-2021) DCIT, Exemptions, Circle-1(1), Kolkata Vs Cricket Association of Bengal 5th Floor, 10B, Middleton Row, Kolkata-70071. PAN No. : AATC 3781 G (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) रधजस्व की ओर से /Revenue by : Shri Dheeraj, Sr. DR निर्धाररती की ओर से /Assessee by Shri K.M.Gupta, Advocate Shri Utkarsh Tulsiyan, FCA सुनवाई की तारीख / Date of Hearing : 09/12/2025 घोषणा की तारीख/Date of Pronouncement : 09/12/2025 आदेश / O R D E R Per Bench : This is an appeal filed by the revenue against the order of the ld. ld. Add/JCIT(A)-5, Delhi, dated 29.03.2025 for the assessment year 2020- 2021. 2. It was submitted by ld Sr DR that the ld JCIT(A) has granted assessee excess credit of TDS than the amount that has been claimed by the assessee in its return of income. It was the submission that as the assessee has not provided the TDS certificate, therefore, the credit should not be allowed. 3. In reply, ld AR submitted that the ld. JCIT(A) has directed the Assessing Officer to verify whether the excess TDS credit as appearing in Form 26AS has been reported by the appellant/assessee in the return of Printed from counselvise.com ITA No.939/KOL/2025 2 income, if yes, then to allow the credit as per law. He vehemently supported the order of ld JCIT(A). 4. We have considered the rival submissions. A perusal of the last para of the order of the ld JCIT(A) clearly shows that the ld. JCIT(A) has only directed to verify whether the amount as reflected in 26AS statement are the corresponding with the income, that has been offered by the assessee in its return of income. If the income has been offered, then obviously the assessee should be granted the benefit of TDS. This being so, as no error has been specifically pointed by ld Sr DR, the order of ld JCIT(A) stands confirmed and appeal of the revenue stands dismissed. 5. In the result, appeal of the revenue is dismissed. Order dictated and pronounced in the open court on 09/12/2025. Sd/- (RAJESH KUMAR) Sd/- (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यधनयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 09/12/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : आदेशधिुसधर/ BY ORDER, (Assistant Registrar) Income Tax Appellate Tribunal, Kolkata 1. अपीलार्थी / The Appellant- 2. प्रत्यर्थी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कोलकाता / DR, ITAT, Kolkata 6. गार्ड फाईल / Guard file. सत्यापपत प्रतत //True Copy// Printed from counselvise.com "