https://www.taxtmi.com/caselaws?id=752101 ITAT Hyderabad allowed the assessee's appeal regarding denial of TDS credit. The employer deducted TDS from salary but failed to deposit it with revenue authorities, causing non-reflection in Form 26AS and subsequent credit denial by CPC. Following Delhi HC precedent in Harshdip Singh Dhillon case, the tribunal held that once assessee accepts salary after TDS deduction, employer becomes liable for deposit. The assessee cannot be burdened for employer's failure. The demand notice was set aside and revenue directed to allow TDS credit. en-us Tue, 30 Apr 2024 00:00:00 +0530 Fri, 03 May 2024 07:11:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752101 ITAT Hyderabad allowed the assessee's appeal regarding denial of TDS credit. The employer deducted TDS from salary but failed to deposit it with revenue authorities, causing non-reflection in Form 26AS and subsequent credit denial by CPC. Following Delhi HC precedent in Harshdip Singh Dhillon case, the tribunal held that once assessee accepts salary after TDS deduction, employer becomes liable for deposit. The assessee cannot be burdened for employer's failure. The demand notice was set aside and revenue directed to allow TDS credit. Case-Laws Income Tax Tue, 30 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752101