Failure to Claim TDS Credit in Return: ITAT Upholds CIT(A) Decision to Allow Credit after Verification

ITAT upheld the CIT(A)'s decision to allow TDS credit after verification, despite the taxpayer's failure to claim it in the return. The tribunal's decision ensures that taxpayers receive due credit after proper verification. This ruling protects taxpayers from losing legitimate credits. ITAT’s ruling protects taxpayers. This decision is important for credit claims.