Wrong TAN in Typing Cannot Deny Genuine TDS Credit: ITAT Ahmedabad

Nishant Anilbhai Shah Vs ITO (ITAT Ahmedabad) The Ahmedabad ITAT granted relief to the assessee after holding that a mere typographical error in mentioning the employer’s TAN in the income-tax return cannot result in denial of genuine TDS credit when taxes were actually deducted and deposited with the department. The assessee had filed return within due date and fully discharged tax liability. However, while entering the employer’s TAN in the ITR, the correct TAN “PNES12481A” was mistakenly typed as “PENS12481A”. Due to this minor typing error, the system failed to grant TDS credit...