TMI Blog2013 (10) TMI 1119X X X X Extracts X X X X X X X X Extracts X X X X ..... ing failed to deposit with Central Government – Reliance has also been placed on the judgment of Hon’ble High Court of Delhi in case of Court On Its Own Motion Vs. CIT [2013 (3) TMI 316 - DELHI HIGH COURT], wherein the court has directed the department to ensure that credit is given to the assessee, where deductor had failed to upload the correct details in Form 26AS on the basis of evidence produced before the department. Therefore, the department is required to give credit for TDS once valid TDS certificate had been produced or even where the deductor had not issued TDS certificates on the basis of evidence produced by assessee regarding deduction of tax at source and on the basis of indemnity bond – Decided in favor of Assessee. Grant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the assessee to furnish all TDS certificate in original before the AO who was directed to verify the claim of credit of TDS and to allow TDS as per original challans available on record or as per details of such TDS available on computer system of the department. Aggrieved by the decision of CIT(A) the assessee is in appeal before Tribunal. 3. Before us the, learned AR for the assessee submitted that the AO was not allowing for the credit of TDS because of discrepancy with respect to credit shown in the form No. 26AS which is not correct. It was argued that the credit of TDS has to be given on the basis of TDS certificates and in case TDS certificates are not available, on the basis of details and evidence furnished by the assessee rega ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e considered on the basis of evidence produced for deduction of tax at source as the revenue was empowered to recover the tax from the person responsible if he had not deducted tax at source or after deducting failed to deposit with Central Government. Hon ble High Court of Delhi in case of Court On Its Own Motion Vs. CIT (Supra) have also directed the department to ensure that credit is given to the assessee, where deductor had failed to upload the correct details in Form 26AS on the basis of evidence produced before the department. Therefore, the department is required to give credit for TDS once valid TDS certificate had been produced or even where the deductor had not issued TDS certificates on the basis of evidence produced by assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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