TDS credit of employee cannot be rejected for non-payment of TDS by employer to government

Sanjay Gupta Vs ITO (ITAT Delhi)

ITAT Delhi held that it is an admitted fact that TDS is deducted from the salary and the same is not deposited, Government’s claim of TDS stands satisfied under CRP. Hence, non-payment of deducted tax by the employer cannot be ground for rejection of TDS credit to the employee.

Facts-

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