HC Grants Relief to Widow Who Filed ITR in Own Name Instead of as Legal Heir

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  • Last Updated on 4 August, 2025

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ITR filing by legal heir Widow income tax return Section 143(1) intimation Section 154 rectification TDS credit denial

Case Details: Kusumben Kishorkumar Rana vs. Income-tax Officer - [2025] 176 taxmann.com 753 (Gujarat)

Judiciary and Counsel Details

  • BHARGAV D. KARIA and Pranav Trivedi, JJ.
  • Krutarth K Desai for the Petitioner.
  • Karan G Sanghani and Saumitra Chaturvedi for the Respondent.

Fact of the Case

The assessee was a widow, having lost her husband in the previous year. The assessee filed a return of income for the relevant assessment year showing salary income of her deceased husband. She claimed a refund of tax deducted at source (TDS) on such salary income. The return was filed by the assessee in her name instead of filing in the name of her deceased husband.
The Assessing Officer (AO) issued an intimation under section 143(1) and denied the credit of TDS. AO contended that the assessee had filed the return of income in her name, and the TDS was not deducted in the name of the assessee. Thus, the demand was raised against the assessee. Aggrieved by the order, the assessee applied for rectification under section 154. However, the application was rejected.
The matter then reached the Gujarat High Court.

HC Held

The High Court held that the assessee was advised to file the return of income in her name, showing the salary income of her late husband, to claim the TDS of such salary income, which was absolutely incorrect.
The assessee, having shown the income in her name, was liable to pay tax thereon and was not granted the benefit of Tax Deducted at Source from the salary income of her husband, as the same ought to have been credited in the PAN of her late husband. Thus, the right person was required to be taxed under the provisions of the Act.
The assessee was not properly advised by her advocate, resulting in a mistake. The assessee was ready and willing to file the return of income in the name of her late husband as a legal representative based on Form No. 16. She also waived her right to claim any interest on the refund, if any, to be paid considering the Tax Deducted at Source by ONGC from the salary of her husband.
Therefore, the assessee was permitted to file the return of income for the relevant assessment year in the name of her late husband as a legal representative after registration of her name as a legal representative in the PAN of her late husband. The AO was directed to give effect to the registration of the name of the assessee as a legal representative of her late husband on the E-portal.

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Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied