TDS credit reflected in 26AS cannot be denied for procedural lapse: ITAT Mumbai

Daiwa Capital Markets India Private Limited Vs ACIT (ITAT Mumbai)

ITAT Mumbai held that TDS credit duly reflected in Form 26AS cannot be denied just because of some procedural lapse. Accordingly, order is set aside and the present appeal is allowed.

Facts- This appeal is filed by the appellant/assessee against the order of Commissioner of Income Tax (Appeals) / National Faceless Appeal Centre (NFAC), Delhi, passed under section 250 of the Income Tax Act, 1961 dated 10.06.2025 for the A.Y. 2013-14, wherein denial of TDS credit by the AO vide order giving eff

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