2025 (6) TMI 2130

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....led by the assessee against the assessment order dated 3 January 2025 passed under section 143 (1) of the Income Tax Act, 1961 [the Act] wherein the assessee claiming the deduction of tax at source was denied by the learned CIT - A. 2. The assessee is aggrieved and is in appeal before us raising the solitary ground of appeal that assessee has received salary income from M/s. Think & Learn Pvt. Ltd. [ Byjus] amounting to Rs. 1,99,28,404 however the TDS credit amounting to Rs. 6,791,511 due to the assessee was denied by the Central Processing Centre [CPC]. The CPC was of the view that the amount of tax credit allowable to the assessee has not been deposited by the employer with the Government of India and hence the credit cannot be granted....

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....e stage. It can be allowed only if such TDS is appearing in form No. 26AS of the assessee which is not the case here. Accordingly the appeal of the assessee was dismissed. 4. The ld. AR submitted that the assessee has offered the income of salary, the tax deducted by the assessee employer from the salary has been claimed by the assessee as tax credit which is denied by the CPC for the simple reason that Byjus has not deposited this amount to the credit of the Government. Therefore instead of penalising Byjus, the assessee is penalised. 5. The ld. DR vehemently supported the order of the learned that CIT - A stating that when the amount is not paid of the tax deducted at source and further it is not known whether there is really taxes ....