TDS Credit denial for Mismatch in Form 26AS & 16A is Insensitive & injudicious

Kirtida Rameshchandra Chandarana Vs CIT (Appeals) (ITAT Mumbai)

ITAT held that disallowance of TDS credit for Mismatch in Form 26AS & Form 16A is which are generated by CPC is Insensitive & injudicious and are clear violation of equity and citizen charter issued by CBDT

Assessee filed her return of income on the basis of record generated by department itself i.e., form no 26AS and form no 16A. The documents which has been processed and issued by the department itse

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