Denial of TDS Credit Due to Form 26AS Mismatch: ITAT Directs AO to Verify Taxpayer Receipt and Allow Full Credit

The Income Tax Appellate Tribunal (ITAT) ruled in favor of a taxpayer where TDS credit was denied due to mismatch in Form 26AS. The tribunal directed the Assessing Officer to verify actual receipts and grant full credit accordingly. The decision underscores that genuine tax payments cannot be disallowed merely on technical discrepancies. The case reaffirms judicial intervention to protect taxpayers from unfair denial of benefits and emphasizes the importance of accuracy in reporting and reconciliation.