TDS credit mismatch requires verification of updated Form 26AS before final relief is granted.

Full TDS credit cannot be granted on an unverified updated Form 26AS where the credit mismatch under processing is disputed and the updated entries were not authenticated by the Department. The Tribunal noted that the updated Form 26AS reflected rectification after the rectification and appellate orders, but the factual basis for the revised credit position still required verification. The matter was therefore restored to the Assessing Officer to verify the updated Form 26AS and allow TDS credit in accordance with law, with the appeal allowed for statistical purposes.

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Issues: Whether the assessee was entitled to full credit of TDS against the short credit reflected in processing under section 143(1), and whether the matter required verification of the updated Form 26AS.

Analysis: The updated Form 26AS filed before the Tribunal showed the TDS entries earlier treated as unmatched, but the updated data reflected subsequent rectification after the rectification order and appellate order. Since the authenticity of the updated Form 26AS had not been verified by the Department, the claim for TDS credit could not be finally allowed on the existing record and required factual verification by the Assessing Officer.

Conclusion: The assessee's grievance on short grant of TDS credit was accepted only to the extent that the matter was restored to the Assessing Officer for verification and grant of credit in accordance with law; the appeal was allowed for statistical purposes.

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