Section 205 Bars Denial of TDS Credit for Employer’s Default: ITAT Mumbai

Anil Kumar Gang Vs ITO (ITAT Mumbai) ITAT Mumbai Allows TDS Credit Despite Non-Deposit by Employer: Section 205 Bars Recovery from Employee The Mumbai Bench of the Income Tax Appellate Tribunal allowed the appeal of Anil Kumar Gang for AY 2018–19, directing grant of TDS credit of ₹2,12,350 which had been denied by CPC and upheld by the CIT(A) on the ground that the employer had deducted but not deposited the tax with the Government. The assessee had received repayment of his contribution to an approved superannuation fund from his employer after deduction of TDS, duly offered the income to...