Claim Your TDS Credit Even After ITR Filing Deadline
In a landmark judgment, the Mumbai ITAT in the case of Express Global Logistics Pvt. Ltd. vs. ACIT (ITA No. 1194/Mum/2017, dated 11th July 2018) has ruled that taxpayers can claim TDS credit even if it was not included in the original ITR and the window for filing a revised return has closed.
Let us have a Short Overview of the case:
The assessee had filed ITR for AY 2008-09, claiming ₹89.44 lakhs as TDS credit.
Later, additional TDS of ₹9.93 lakhs (deducted late by clients) was discovered but couldn’t be claimed earlier due to late receipt of TDS certificates.
The AO and CIT(A) rejected the claim during rectification under Section 154.
The ITAT ruled in the assessee’s favor, recognizing that the income was already offered for tax, and the delay was not the taxpayer’s fault.
Key Takeaways
TDS Credit Can Be Claimed Post-ITR Filing: Even after the revised return deadline, provided the income was already taxed.
Section 155(14) Explained: It only applies where TDS was claimed without producing the certificate, not where the claim itself was delayed.
Taxpayer Rights Upheld: Denying legitimate credit would violate Article 265 of the Constitution-no tax can be collected without the authority of law.
Supported by Other Rulings: Reinforced by judgments in Rupam Impex and Ardor International Pvt. Ltd.
What You Should Do
Check Form 26AS for any late-reported TDS entries.
Ensure the income was declared in the relevant ITR.
File a rectification under Section 154 or approach appellate authorities.
Seek professional help for a strong representation.
This decision is a major relief for taxpayers who suffer due to delays by deductors. If you’ve faced challenges with unclaimed TDS, now is the time to act!
