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The Assessee claimed TDS credit on salary, but the employer did not reflect the TDS in Form 26AS or provide Form 16. The Assessee contended that even if the employer deducted TDS but did not deposit it, the Assessee is entitled to the TDS credit as it is benevolent. The ITAT held that while the contention seems reasonable, the Assessee must discharge the primary onus by producing relevant documents. The Assessee filed a TDS working initialed by someone, but it lacked proper letterhead, signatory name, and failed to furnish any salary slip or Form 16 reflecting TDS deduction. Unlike a cited case where the Assessee established the case with documents, the Assessee here failed to do so. Considering the lack of relevant documents, the ITAT remanded the case to the Commissioner for fresh decision in the interest of justice.
The Assessee claimed TDS credit on salary, but the employer did not reflect the TDS in Form 26AS or provide Form 16. The Assessee contended that even if the employer deducted TDS but did not deposit it, the Assessee is entitled to the TDS credit as it is benevolent. The ITAT held that while the contention seems reasonable, the Assessee must discharge the primary onus by producing relevant documents. The Assessee filed a TDS working initialed by someone, but it lacked proper letterhead, signatory name, and failed to furnish any salary slip or Form 16 reflecting TDS deduction. Unlike a cited case where the Assessee established the case with documents, the Assessee here failed to do so. Considering the lack of relevant documents, the ITAT remanded the case to the Commissioner for fresh decision in the interest of justice.
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