Employee Cannot Be Taxed for Employer’s TDS Default: ITAT Kolkata

Ajay Kumar Goel Vs DCIT (ITAT Kolkata)

Employee Cannot Be Taxed for Employer’s TDS Default: ITAT Kolkata Directs Full Credit of Salary TDS

In this appeal, Assessee, an employee of Think & Learn Pvt. Ltd., challenged denial of TDS credit despite ₹1,48,81,489 being deducted from his salary. The employer had deducted TDS but failed to deposit it in the Government account. CPC therefore disallowed credit & raised demand.

Assessee argued that he cannot be penalised for the employer’s failure,

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