ANIL KUMAR GANG,JODHPUR vs. ITO 3(1) JODHPUR, JODHPUR

ITA 5313/MUM/2025Status: DisposedITAT Mumbai07 January 2026AY 2018-19Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)1 pages
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What did the Tribunal hold?

The Tribunal held that the assessee is entitled to credit for TDS deducted by the employer, even if the employer failed to deposit it with the government. The assessee had offered the income to tax and provided evidence of TDS deduction.

What were the facts?

The assessee claimed credit for TDS deducted by their employer on a superannuation fund repayment. The employer deducted Rs. 2,12,350/- as TDS but failed to deposit it with the government, hence it didn't reflect in Form 26AS. The Assessing Officer and CIT(A) denied the TDS credit.

What were the issues?

Whether an assessee can be denied TDS credit when the employer deducts it but fails to deposit it with the government, and it does not reflect in Form 26AS.

Which sections of the Income-tax Act were involved?

Section 154,Section 143(1),Section 199,Section 205

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Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI

[ Per Rahul Chaudhary, Judicial Member:

1.

The present appeal preferred by the Assessee is directed against the order, dated 30/07/2025, passed by the Additional/Joint Commissioner of Income Tax (Appeals) – 1, Gurugram [hereinafter referred to as ‘the CIT(A)’] whereby the Ld. CIT(A) had dismissed the appeal against the Intimation Order, dated 18/10/2022, passed under Section 154 of the Income Tax Act, 1961 [hereinafter referred to as ‘the Act’] for the Assessment Year 2018-2019. 2. The Assessee has raised following grounds of appeal :

1.

That on the facts and law, in the circumstances of the case, the learned lower autho

The order continues below.

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