https://www.taxtmi.com/caselaws?id=792837 A bona fide typographical error in the employer's TAN in a timely filed return prevented TDS credit from being reflected in the system, although the tax liability had already been paid. The assessee's request for rectification was accepted because the error was genuine and the non-grant of credit arose from an inadvertent procedural lapse in exceptional circumstances. The Assessing Officer was directed to permit correction of the TAN and to allow TDS credit, if otherwise admissible under law, giving the assessee partial relief through rectification and consequential reconsideration of credit. en-us Fri, 15 May 2026 00:00:00 +0530 Thu, 04 Jun 2026 08:37:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792837 A bona fide typographical error in the employer's TAN in a timely filed return prevented TDS credit from being reflected in the system, although the tax liability had already been paid. The assessee's request for rectification was accepted because the error was genuine and the non-grant of credit arose from an inadvertent procedural lapse in exceptional circumstances. The Assessing Officer was directed to permit correction of the TAN and to allow TDS credit, if otherwise admissible under law, giving the assessee partial relief through rectification and consequential reconsideration of credit. Case-Laws Income Tax Fri, 15 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792837