https://www.taxtmi.com/caselaws?id=784549 Where an assessee claimed TDS credit on salary based on a TDS certificate but the credit did not reflect in Form 26AS due to the employer's non-deposit, the Tribunal held that the assessee cannot be fastened with liability for the employer's default. Relying on HC authority, it held that once salary is received after deduction, the assessee has no control over remittance; the employer, as a tax-collecting agent under Chapter XVII, bears the statutory duty to deposit the deducted tax. Consequently, the AO was directed not to recover the resulting demand from the assessee, with liberty to proceed against the employer, and the appeal was allowed. en-us Mon, 05 Jan 2026 00:00:00 +0530 Wed, 07 Jan 2026 08:03:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784549 Where an assessee claimed TDS credit on salary based on a TDS certificate but the credit did not reflect in Form 26AS due to the employer's non-deposit, the Tribunal held that the assessee cannot be fastened with liability for the employer's default. Relying on HC authority, it held that once salary is received after deduction, the assessee has no control over remittance; the employer, as a tax-collecting agent under Chapter XVII, bears the statutory duty to deposit the deducted tax. Consequently, the AO was directed not to recover the resulting demand from the assessee, with liberty to proceed against the employer, and the appeal was allowed. Case-Laws Income Tax Mon, 05 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784549