https://www.taxtmi.com/caselaws?id=781696 ITAT (DELHI) - AT allowed the appeal, holding that the assessee was entitled to TDS credit despite the employer's failure to remit the deducted tax, file returns or issue Form 16 and the absence of the entry in Form 26AS. The Tribunal found the assessee produced pay slips showing tax deduction and, being an ex-employee unable to obtain documents from the employer, should not be penalized for the employer's non-compliance; revenue's denial of credit was overturned. en-us Wed, 12 Nov 2025 00:00:00 +0530 Wed, 19 Nov 2025 08:52:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781696 ITAT (DELHI) - AT allowed the appeal, holding that the assessee was entitled to TDS credit despite the employer's failure to remit the deducted tax, file returns or issue Form 16 and the absence of the entry in Form 26AS. The Tribunal found the assessee produced pay slips showing tax deduction and, being an ex-employee unable to obtain documents from the employer, should not be penalized for the employer's non-compliance; revenue's denial of credit was overturned. Case-Laws Income Tax Wed, 12 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781696