Assesse had filed her Return for AY 2021-22 on 18th Oct 21 and a demand of Rs 39093/- was raised. This demand of Rs 39093 was due to Tax Credit not given for the amount of TDS reflecting in her deceased Mothers PAN for which she is a legal heir. As her mother passed away on 22.02.2020 (FY 2019-20). For the FY 20-21 (AY 2021-22) the Income received on her deceased Mothers PAN was filed by the Assessee by Including the Income and TDS thereupon in her IT Return. The TDS column were filled quoting as TDS on other PAN and claiming in her hands. We have filed the rectification twice but the system does not considers the TDS reflecting in her mother PAN. Had filed a Grievance with CP Grams
Below is the CPGRAMS Resolution..
It is seen from CPC portal for the AY 2021-22, taxpayer has filed the rectification return and same has been processed on 28/03/2022 determining a demand of Rs.39,093/- . It is observed that, taxpayer has claimed the TDS credit of Rs.27,560/- for other person PAN no. and was not allowed due to taxpayer has not filed the return for other person PAN no (Decceased Mother) . Hence, the taxpayer is requested to file the return for others PAN and fill Scedule SPI in assesse self return and requested to validate the same with 26AS and file an online rectification with the correct details.
Now, my query is how to file the return for the deceased PAN and what income to show. The Income for deceased PAN has already been included in Legal Heir's Return..
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