SUNPHARMA DISTRIBUTORS LIMITED,MUMBAI V. DEPUTY COMMISSIONER OF INCOME TAX -13(2)(2), MUMBAI

MA 180/MUM/2025

AI Insights

The case revolves around an appeal by Vaishali Manharlal Sheth against the order of the National Faceless Appeal Centre, Delhi, which denied her the credit of TDS amounting to Rs. 58,210 for the assessment year 2023-24. The assessee argued that she is the 100% beneficiary of the Vaishali Manharlal Sheth Trust, which had not claimed the TDS benefit in its own returns. The Income Tax Appellate Tribunal (ITAT) referenced a similar case involving the assessee's sister, Preeti Manharlal Sheth, where the TDS credit was granted under identical circumstances. The ITAT, adhering to the principles of judicial consistency, allowed the appeal in favor of the assessee.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 789429 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 09-07-2025
• Other Referred Cases: Vaishali Manharlal Sheth in ITA No. 5568/Mum/2025, Preeti Manharlal Sheth u/s. 250 of the Act dated 14.07.2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HARENDRA VERMA
• Assessee Lawyers: RAJESH S. SHAH; ALLOWING
• Keywords: TDS
• Section: 154

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & ITA No.5567/Mum/2025 (Assessment Year: 2023-24) Vaishali Manharlal Sheth 1105, Raheja Chambers, Nariman Point, Mumbai- 400021 Vs. ITO, Ward 3(3)(1), Mumbai Aayakar Bhavan, Mumbai- 400020 PAN/GIR No. AADPS2374L (Applicant) (Respondent) Assessee by Shri. Rajesh S. Shah Revenue by Shri. Harendra Verma, Sr.-DR. Date of Hearing 30.09.2025 Date of Pronouncement 26.11.2025 आदेश / ORDER PER SANDEEP GOSAIN, JM: The present appeal has been filed by the assessee challenging the impugned order 30.07.2025 passed u/s 250 of the Income Tax Act, 1961 (‘the Act’), by the National Faceless Appeal Centre, Delhi (NFAC) for the assessment year 2023-24. 2. The only effective ground raised in the present appeal relates to challenging the order of Ld. CIT(A) in not granting the credit of TDS of Rs. 58,210/- in favour of assessee. In this regard at the very outset Ld. AR submitted that identical issue in assessee’s own case has Printed from counselvise.com 2 ITA No. 5567/Mum/2025 Vaishali Manharlal Sheth already been decided by ITAT in the case of Vaishali Manharlal Sheth in ITA No. 5568/Mum/2025, the operative portion is reproduced herein below: 3. The Assessee being aggrieved filed a rectification application u/s 154 of the Act and therefore the order u/s 154 of the Act was passed on 04.10.2024 but without resolving the issue against which the Assessee has preferred appeal before the Ld. Commissioner. Before the Ld. Commissioner the Assessee has claimed that the Assessee is 100% beneficiary to Vaishali Manharlal Sheth Trust and while filing its return of income for the year under consideration, the Assessee had declared trust income of Rs. 7,63,000/- in its income tax return, claiming the TDS to the tune of Rs. 71,025/- pertaining to the trust. The Assessee further claimed that Assessee's trust and the Assessee both are different entities and the Trust by filing its return of income, has not claimed any benefit qua TDS. However, the Assessee has claimed the benefit of the same, being 100% beneficiary to such Trust. 4. The Ld. Commissioner though considered the aforesaid claim of the Assessee, however not being satisfied with the same, ultimately dismissed the appeal filed by the Assessee. The Assessee therefore being aggrieved is in appeal before this Court and at the outset demonstrated from the ITR filed by the trust i.e. Vaishali Manharlal Sheth Trust, that the said trust has not claimed any benefit of TDS amount of Rs. 71,025/- in respect of income earned by it. Further, the Assessee has drawn attention of this court to the Vododara in the Assessee's sister case namely Preeti Manharlal Sheth u/s. 250 of the Act dated 14.07.2025, wherein the Ld. Additional/JCIT by considering the peculiar identical facts and form 26(AS) found the case of the then Assessee as genuine and allowed the full credit of the TDS in favour of the then Assessee by allowing appeal of the Assessee. order passed by another Additional/JCIT 5. Thus, considering the peculiar facts and circumstance in totality, as it is not in controversy the Trust involved has not Printed from counselvise.com 3 ITA No. 5567/Mum/2025 Vaishali Manharlal Sheth claimed benefit of TDS and another Additional/JCIT Vododara in the Assessee's sister case namely Preeti Manharlal Sheth u/s. 250 of the Act dated 14.07.2025, in the identical facts allowed the full credit of the TDS in favour of the then Assessee, therefore the Assessee is entitled to get the benefit of the same being 100% beneficiary of such trust. Hence, the Assessing Officer is directed to allow the TDS claimed by the Assessee to the tune of Rs. 71,025/- which was deducted in the account of the aforesaid trust, accordingly. 3. On the other hand, Ld. DR relied upon the orders passed by the revenue authorities. 4. We have heard the counsels for both the parties, perused the material placed on record, judgments cited before us and also the orders passed by the revenue authorities. From the records, we noticed that identical issue has already been decided by the Coordinate Bench of Hon’ble ITAT in the case of Vaishali Manharlal Sheth (supra) the operative portion which have already been reproduced herein above. 5. After having gone through the decision of the Coordinate Bench as mentioned above, I find that the facts of the present case are identical, therefore adhearing to the principles of judicial consistency and while relying upon the order of Coordinate bench of ITAT in the case of Vaishali Manharlal Sheth (supra), we ordered accordingly. Printed from counselvise.com 4 ITA No. 5567/Mum/2025 Vaishali Manharlal Sheth 6. In the result the appeal filed by the assessee stands allowed. Order pronounced in the open court on 26.11.2025 Sd/- (SANDEEP GOSAIN) JUDICIAL MEMBER Mumbai, Dated 26/11/2025 KRK, Sr. PS. आदेश की \bितिलिप अ\u000eेिषत/Copy of the Order forwarded to : 1. अपीलाथ / The Appellant 2. \u000eथ / The Respondent. 3. संबंिधत आयकर आयु\u0019 / The CIT(A) 4. आयकर आयु\u0019(अपील) / Concerned CIT 5. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण,मु\u0003बई/ DR, ITAT, Mumbai 6. गाड फाईल / Guard file. आदेशानुसार/BY ORDER, स\u000eािपत ित //True Copy// उप/सहायक पंजीकार ( Asst. Registrar) आयकर अपीलीय अिधकरण, मु\u0003बई मु\u0003बई मु\u0003बई मु\u0003बई / ITAT, Mumbai Printed from counselvise.com "