Bangalore ITAT: TDS Credit Cannot Be Denied Merely Because It Was Omitted in Original Return

Vinayaka S Veerabasappa Vs ITO (ITAT Bangalore) Bangalore ITAT: TDS Credit Cannot Be Denied Merely Because It Was Omitted in Original Return The Bangalore ITAT held that TDS credit reflected in Form 26AS cannot be denied merely because the assessee failed to claim it in the original return of income. The assessee had inadvertently omitted to claim TDS of ₹2.77 lakh deducted by his employers while filing the return. Consequently, CPC processed the return and raised a demand without granting the TDS credit. The assessee subsequently sought relief through a rectification application under secti...