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2022 (10) TMI 848 - AT - Income TaxShort deduction of taxes - credit to the assessee for TDS deducted denied - HELD THAT:- As it seems that the assessee has in fact deposited TDS and there is no short deduction of TDS (as evident from the “Justification Report” submitted by the Revenue). Accordingly, the matter is being restored to the file of the concerned Assessing Officer, who is directed to grant necessary credit to the assessee for TDS deducted and delete demand on account of short deduction of TDS and consequential interest. In our view, in the instant case, the assessee has deducted and deposited TDS within time, but due to a technical error in CPC site, the assessee has not been granted credit of TDS, for no default on behalf of the assessee. It is a fit case where the assessee should be granted necessary credit of TDS paid by AO and he may accordingly internally coordinate with CPC so that the assessee does not have to undergo any further difficulty / inconvenience for no default on his part.
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