ITAT Grants Full TDS Credit Despite Employer’s Failure to Deposit Tax

Advertisement Sophia Rick Vs ITO (ITAT Mumbai) ITAT Grants Full TDS Credit Despite Employer’s Failure to Deposit Tax The Mumbai ITAT held that an employee cannot be denied TDS credit merely because the employer deducted tax from salary but failed to deposit it with the Government. The assessee had claimed TDS credit of ₹3.91 lakh, whereas CPC allowed only ₹79,030, resulting in a tax demand. The Tribunal noted that the assessee had continuously pursued rectification before CPC and, therefore, the delay in filing the appeal deserved to be condoned. On merits, the Tribunal observed that ...