Ajay Kumar Goel Vs DCIT, Circle-52(1), Kolkata
Case No: ITA No.1533/KOL/2025
Court: INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA
Date: 11/24/2025
Parties Involved
appellantAjay Kumar Goel
respondentDCIT, Circle-52(1), Kolkata
Facts Summary
This is an appeal filed by the assessee, Ajay Kumar Goel, against the order passed by the ld.Addl/JCIT(A), Gwalior, dated 02.06.2025 for the assessment year 2024-2025. The assessee is an employee of M/s Think & Learn Private Limited and had been receiving salary from the said concern. The employer had deducted TDS from his salary to an extent of Rs.14,881,489/- but had not deposited the TDS to the account of the Central Government. When the assessee filed his return of income, he claimed credit …
Decision in favour of
Assessee
Legal Issues
- 1. Whether the assessee should be granted credit for the TDS deducted but not deposited by the employer.
Precedents Relied Upon
8 precedents cited in this judgement.