ASHISH RANJAN,DARBHANGA vs. INCOME TAX OFFICER, DARBHANGA

This is an appeal preferred by the assessee against the order of the Commissioner of Income-tax (Appeals), Mysore (hereinafter referred to as the “Ld. CIT(A)”] dated 31.01.2025 for the AY 2024-25.

2.1. The facts in brief are that the assessee was employed with M/s Think and learn Private Limited, which is gone into liquidation and therefore, the tax conducted on behalf of the assessee from the salaries was not deposited resulting into mismatch of TDS claimed by 2.2. The appeal of the assessee was dismissed by the ld. CIT (A) by observing and holding as under:-

“8. The Ground No. 2, 3, 5 and 6 raised by the appellant are related to the same issue i.e. denial of TDS amounting to Rs.8,48,953/-. As the issue involved in the grounds of appeal is same, the grounds are adjudicated together. The appellant submitted that during the period relevant to the instant AY he has earned salary income against which his employer deducted TDS of Rs.8,48,953/-. There was default on the part of the employer in remitting the TDS amount in Government Account and therefore, this TDS amount was not reflected in 26AS and in turn, the TDS claim in the return was denied while processing return of income u/s.143(1). The appellant submitted that as there was no mistake from the appellant, the appellant should have been allowed for credit of TDS. The appellant furnished "Full & Final Settlement" from his employer in support of the claim. 8.1 The impugned order u/s.143(1) along with 26-AS statement and the appellant's submission is verified. Form 16/16A is the certificate of TDS or TCS that is issued by the deductor which serves as an evidence that tax deducted or collected by him is deposited to the Government account under a particular PAN. There is a need to obtain a TDS Certificate. The rationale behind introducing Form 26AS was to enable the taxpayers to cross-check and verify their details in the TDS certificates with the details recorded in Form 26AS and maintain transparency of information. In this instant case, the appellant failed to furnish the evidence of tax deduction by the deductor by not submitting TDS certificate. In view of the fact of the case, the grounds of appeal of the appeal are dismissed.” 2.3. After hearing the rival contentions and perusing the materials available on record, we find that the assessee was employed with M/s Think and learn Private Limited and received salary which was paid to the assessee after deduction of tax at source. The assessee was also issued TDS Form showing full amount of Tax Deducted at source. However, the employer company did not deposit the same in 3. The factual position pleaded by the petitioner and admitted by the respondents is that the respondents raised multiple demands of outstanding income tax and interest pertaining to Assessment Years 2009-10, 2011-12 and 2012-13. It is also not in dispute that as reflected from records, the petitioner was being paid salary after deduction of income tax at source but his employer namely Kingfisher Airlines Limited did not deposit the same with the revenue. Despite repeated communications from petitioner, the said demands were not withdrawn by the respondents, so the petitioner approached this court by way of writ action.

Order pronounced in the open court on 05.01.2026.