AO should allow credit of TDS deducted and deposited wrongly in assessee’s erstwhile name

iGate Infrastructure Management Services Ltd. Vs DCIT (ITAT Bangalore) Undisputedly there is a mistake committed by the deductor while deducting and depositing the TDS, but it does not mean that deductee should suffer for the act of deductor. When there is mismatch in the TDS accounts, the assessing officer should make necessary verification and if it is found that TDS was deducted and paid in the Government account, credit of the same should be given to the deductee. FULL TEXT OF THE ITAT ORDER IS AS FOLLOWS:- This appeal is preferred by the assessee against the order of Commissioner (Appeals...