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-

The issue involved in the present case is that out of total credit of INR 12,74,469 claimed, credit for TDS of INR 12,24,376 deducted by Era Infra Engineering Ltd (EIEL) was not allowed to the assessee despite being duly claimed in the return of income. The same was not allowed to the assessee for the reason that such TDS was not reflected in Form 26AS.

Conclusion-

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