TDS Credit Cannot Be Denied for PAN Mismatch due to deductor error: ITAT Mumbai

Upasani Super Speciality Hospital Private Limited Vs ITO (ITAT Mumbai) TDS Credit Cannot Be Denied for Deductor’s Error – TDS Must Follow Income, Not PAN- Mismatch in Form 26AS No Ground to Withhold TDS Credit When Income Taxed in Assessee’s Hands The appeal by Upasani Super Speciality Hospital Pvt. Ltd. challenged denial of TDS credit of ₹9,88,132/– disallowed during processing u/s 143(1) on the ground that such credit was not reflected in its Form 26AS. Assessee, a company running a hospital, had taken over the business of a partnership firm in 2019. Certain insurance companies...