KARTHIK LAKSHMAN,CHENNAI vs. IYO, INTL TAXATIONWARD-1(2), CHENNAI

ITA 2182/CHNY/2025Status: DisposedITAT Chennai30 January 2026AY 2024-25Bench: SHRI GEORGE GEORGE K, VICE PRESIDENTAND MS. PADMAVATHY.S (Accountant Member)1 pages
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What did the Tribunal hold?

The Tribunal held that the assessee cannot be denied TDS credit because the deductor's failure to remit the tax does not affect the assessee's right to claim credit. Section 205 of the Act bars direct demand from the assessee.

What were the facts?

The assessee's employer deducted TDS of Rs. 68,99,266/- from salary but did not deposit it to the government account. The assessee claimed credit for this TDS, but the Assessing Officer and CIT(A) denied it.

What were the issues?

Whether the assessee is entitled to TDS credit when the deductor has failed to remit the deducted tax to the government account.

Which sections of the Income-tax Act were involved?

Section 205,Section 221(1),Section 143(1),Section 200

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Income Tax Appellate Tribunal, ‘A’ BENCH: CHENNAI

Before: SHRI GEORGE GEORGE KAND MS. PADMAVATHY.S

Hearing: 22.01.2026Pronounced: 30.01.2026

PER PADMAVATHY.S, A.M: This appeal by the assessee is against the order of the Commissioner of Income Tax (Appeals), Chennai-16 (in short "CIT(A)") passed u/s. 250 of the Income Tax Act, 1961 (in short "the Act") dated 11.07.2025 for Assessment Year (AY) 2024-25. The only issue contended by the assessee in this appeal pertain to non grant of TDS credit to the assessee on the ground that the assessee's employer has not remitted the tax

The order continues below.

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