IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI Dr. DIPAK P. RIPOTE, ACCOUNTANT MEMBER Assessment Year : 2023-24 Vinayak Sudhir Diwan, Income Tax Officer, S.No. 45-11, 107 B Ward-67(92), Saurabh Society, vs. Aayakar Sadan, Near Navsahyadri, Karve Bodhi Tower, Nagar, 548/2B, Salisbury Park, Pune-411052 Gultekdi, PAN : AKOPD8153F Pune-411037 (Appellant) (Respondent) Assessee by : Shri Narendra Joshi Revenue by : Shri Madhukar Anand, JCIT (through virtual)

Date of hearing : 07-05-2026 Date of pronouncement : 18-05-2026 / ORDER आदेश PER Dr. DIPAK P. RIPOTE, A.M:

This is an appeal filed by the assessee against the order of ADDL/JCIT (A)-2, Gurugram u/s. 250 of the Income Tax Act, 1961 („the Act‟), for Assessment Year 2023-24 on 29/12/2025, emanating from Order u/s 143(1) of the Act, denying the Credit for Tax Deducted at Source to the Assessee.

2. Ld.AR filed paper book, wherein it was submitted as under:

“Grounds of Appeal - U/S 154.

1) Wrong filling of income tax return, without availing credit of TDS done -

The appellant had not claimed the refund based on the TDS credit by mistake, however while processing the return u/s