https://www.taxtmi.com/caselaws?id=765860 ITAT Raipur allowed appeal of railway guard employee who was denied TDS credit under section 80C. Appellant worked as goods train guard with South Eastern Central Railway, frequently stationed away from usual residence, preventing timely filing of returns and receipt of notices. AO made addition based on Form 26AS income but denied legitimate TDS credit shown in same form under section 192. ITAT held that while appellant's non-responsive approach due to work nature cannot excuse tax non-compliance, denying legitimate TDS credit despite documentary evidence was perverse. Matter restored to AO for verification and reassessment allowing proper TDS credit and eligible deductions. en-us Fri, 07 Feb 2025 00:00:00 +0530 Mon, 10 Feb 2025 17:11:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765860 ITAT Raipur allowed appeal of railway guard employee who was denied TDS credit under section 80C. Appellant worked as goods train guard with South Eastern Central Railway, frequently stationed away from usual residence, preventing timely filing of returns and receipt of notices. AO made addition based on Form 26AS income but denied legitimate TDS credit shown in same form under section 192. ITAT held that while appellant's non-responsive approach due to work nature cannot excuse tax non-compliance, denying legitimate TDS credit despite documentary evidence was perverse. Matter restored to AO for verification and reassessment allowing proper TDS credit and eligible deductions. Case-Laws Income Tax Fri, 07 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765860