Deductee eligible to avail TDS credit despite non-payment of TDS by deductor

Kartik Vijaysinh Sonavane Vs DCIT (Gujarat High Court)

Facts :- The petitioner was an employee of M/s. Kingfisher Airlines. The Kingfisher Airlines deducted the TDS of Rs. 7,20,100/- for the Assessment Year 2009-10 and Rs. 8,70,757/- for the Assessment Year 2011-12. The amount since had not been deposited by the Airlines in the Central Government Account, the credit when claimed by the petitioner, the same was obviously not given by the respondent and the demand had been raised with interest.

Conclusion :- It is held that the petitioner assessee deductee is entitled to credit of the tax deducted at source with respect to amount of TDS for which Form No.16A issued by the employer deductor. Also held that the department is precluded from denying the benefit of the tax deducted at source by the employer during the relevant financial years to the petitioner.

FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT

1. Here is the petitioner who is a pilot by profession and was an employee of M/s. Kingfisher Airlines. The Kingfisher Airlines deducted the Tax Deducted at Source (‘TDS’ hereinafter) to the tune of Rs. 7,20,100/- for the Assessment Year 2009-10 and Rs. 8,70,757/- for the Assessment Year 2011-12 in case of the petitioner. The amount since had not

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