Income Booked Earlier, TDS Reflected Later: Addition Set Aside

Nitesh Ranjan Vs DCIT (ITAT Delhi) 26AS Mismatch Due to Timing Difference Not Income Escapement: Year of TDS Credit vs Year of Income- ITAT Allows Appeal for Limited Verification Delhi ITAT ‘SMC’ Bench in Nitesh Ranjan vs DCIT (ITA No.7135/Del/2025, AY 2018-19, order dated 15-12-2025) allowed the assessee’s appeal for limited purposes, holding that mismatch between Form 26AS and receipts shown in books, arising purely due to difference in year of recognition, cannot be straightaway treated as undisclosed income. Assessee, a sole proprietor carrying on business as M/s Ascentiq Engineers &...