New Delhi, Sept. 2 -- The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has granted relief to taxpayers whose TDS (Tax Deducted at Source) was deducted but not deposited with the government by the deductor.

The Tribunal categorically ruled that a taxpayer cannot be denied TDS credit simply because the deductor failed to remit the amount. The order underscores taxpayers' statutory rights and reaffirms that fairness in taxation is paramount.

The ruling, dated 31 August, came in the case of Delhi resident Anita Grover, who had rented out her property to Paramount Coaching Centre Pvt Ltd for Rs.90,000 a month. The tenant deducted Rs.9,000 as TDS every month under Section 194-I of the Income-tax Act, 1961 and paid Grover the remaining R...