TDS credit on salary income allowed despite Form 26AS mismatch where payslips showed tax deduction.

Salary income supported by payslips and computation statements can justify TDS credit where tax was deducted by the employer under section 192, even if the amount does not appear in Form 26AS because the employer allegedly failed to deposit it. On the facts noted, the matching salary details and evidence of deduction were treated as sufficient to establish the assessee's entitlement. The assessing officer was directed to grant TDS credit after verifying the payslips evidencing deduction.

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Issues: Entitlement of the assessee to credit for tax deducted at source on salary income where the employer had allegedly failed to deposit the deducted tax and the amount was not reflected in Form 26AS.

Analysis: The assessee had shown salary income and claimed TDS credit on the basis that tax had been deducted by the employer from salary payments under section 192 of the Income-tax Act, 1961. The non-grant of credit by the processing authority was attributed to the absence of a corresponding entry in Form 26AS and the alleged non-deposit of the deducted tax by the employer. The record also indicated matching salary details in the payslips and computation statement, supporting the claim that tax was in fact deducted.

Conclusion: The assessee was held entitled to TDS credit, and the assessing officer was directed to grant the credit after verifying the payslips evidencing deduction.

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