2025 (10) TMI 38

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....CIT(A)"], for the assessment year 2018-19. 2. In this appeal, the Assessee has raised the following grounds: - "1 The learned Commissioner of Income Tax (Appeals) has committed an error in law and on facts by failing to direct the Assessing Officer to allow credit for Tax Deducted at Source (TDS), notwithstanding the deductor's failure to remit the same to the Government Treasury, thereby disregarding the binding precedent established by the Hon'ble High Court of Bombay in the case of Tata Communications Limited vs. Assistant Commissioner of Income Tax reported in Income Tax Appeal No. 1745/1746 of 2016." 3. The only grievance of the assessee is against the non-granting of credit for the TDS deducted on the salary inc....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s employer, namely M/s. Unimark Remedies Limited. It was further submitted that on the said salary income, the employer deducted TDS amounting to Rs. 3,44,989/-. In this regard, the learned AR referred to the manual salary certificate (Form 16) issued by the employer, which forms part of the paper book at pages 9 to 11. The learned AR submitted that the employer did not issue a system-generated Form 16 but instead issued a manual salary certificate, as mentioned above. It was further submitted that the employer has deducted the TDS but has not deposited the same with the Government Treasury, and hence the TDS credit has not been reflected in Form 26AS. The learned AR submitted that, in this regard, the assessee made all possible efforts to ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rrect details in Form 26AS?" 3. Upon perusal of the impugned judgment of the Tribunal with the assistance of the learned Counsel for the parties, we notice that the Revenue had objected to the assessee's claim of Tax Deducted at Source (for short "TDS") from the payments made to the assessee on the ground that, there was mismatch in the TDS certificate issued by the deductors and the aggregate amounts arrived at as appearing in form 26-A. The Tribunal referred to and relied on the decision of this Court in case of Yashpal Sahni 293 ITR 539 and observed that, in case, the deductor has failed to upheld the correct details in form 26-A the benefit should be given to the assessee on the basis of evidence produced before the Departm....