Denial of TDS Credit on ground of Mismatch in Form 26AS and 16A ‘Insensitive’ and Violative of CBDT Charter: ITAT [Read Order]

TDS - Form 26AS and 16A - CBDT Charter - ITAT - taxscan

The Income Tax Appellate Tribunal (ITAT), Mumbai bench has held that the denial of the TDS on ground of mismatch in Form 26AS and 16A is clear violation of the charters issued by the Central Board of Direct Taxes (CBDT). The assessee, Kirtida Rameshchandra Chandarana, filed her return of income on the basis of record…

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