Employee Cannot Be Taxed for Employer’s TDS Default: ITAT Kolkata

Ajay Kumar Goel Vs DCIT (ITAT Kolkata) Employee Cannot Be Taxed for Employer’s TDS Default: ITAT Kolkata Directs Full Credit of Salary TDS In this appeal, Assessee, an employee of Think & Learn Pvt. Ltd., challenged denial of TDS credit despite ₹1,48,81,489 being deducted from his salary. The employer had deducted TDS but failed to deposit it in the Government account. CPC therefore disallowed credit & raised demand. Assessee argued that he cannot be penalised for the employer’s failure, relying on CBDT Instruction No. 275/29/2014-IT(B) dated 01.06.2015, which clearly states that...