https://www.taxtmi.com/caselaws?id=342329 Credit of TDS could not be denied merely because the deductor recorded the assessee's erstwhile name and PAN. The mismatch was attributable to the deductor's error, and the deductee was not to suffer for that mistake. In line with CBDT Instruction No. 5/2013, the Assessing Officer was required to verify whether the tax had been deposited into the Government account and, if so, to grant the corresponding credit. The proper course was verification of payment rather than outright rejection of the claim on account of mismatch. en-us Fri, 28 Apr 2017 00:00:00 +0530 Tue, 02 May 2017 09:30:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342329 Credit of TDS could not be denied merely because the deductor recorded the assessee's erstwhile name and PAN. The mismatch was attributable to the deductor's error, and the deductee was not to suffer for that mistake. In line with CBDT Instruction No. 5/2013, the Assessing Officer was required to verify whether the tax had been deposited into the Government account and, if so, to grant the corresponding credit. The proper course was verification of payment rather than outright rejection of the claim on account of mismatch. Case-Laws Income Tax Fri, 28 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342329