https://www.taxtmi.com/highlights?id=95813 Where TDS was deducted from the taxpayer's salary as evidenced by the TDS certificate but did not reflect in Form 26AS due to the employer's non-deposit, the taxpayer could not be treated as in default or made to bear the tax demand. Once salary is paid after deduction, the statutory obligation to deposit the deducted TDS lies solely on the employer as the tax-collecting agent under Chapter XVII, and the taxpayer has no control over subsequent remittance. Accordingly, the assessing officer was directed not to recover the demand from the taxpayer and to pursue recovery or other remedial action against the employer; the appeal was allowed. - ITAT en-us Wed, 07 Jan 2026 09:15:10 +0530 Wed, 07 Jan 2026 09:15:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=95813 Where TDS was deducted from the taxpayer's salary as evidenced by the TDS certificate but did not reflect in Form 26AS due to the employer's non-deposit, the taxpayer could not be treated as in default or made to bear the tax demand. Once salary is paid after deduction, the statutory obligation to deposit the deducted TDS lies solely on the employer as the tax-collecting agent under Chapter XVII, and the taxpayer has no control over subsequent remittance. Accordingly, the assessing officer was directed not to recover the demand from the taxpayer and to pursue recovery or other remedial action against the employer; the appeal was allowed. - ITAT Highlights Income Tax Wed, 07 Jan 2026 09:15:10 +0530 https://www.taxtmi.com/highlights?id=95813