TDS Credit Must Be Granted Per Form 26AS Despite Software Glitch Limiting Initial Claim Under Section 199

ITAT affirmed CIT(A)'s directive to grant TDS credit per Form 26AS despite taxpayer's initial failure to claim full credit in tax return due to software technical issues. Taxpayer had deducted Rs. 1,32,68,202 but system only uploaded Rs. 52,95,646. AO was instructed to verify and allow credit under Section 199 as no evidence suggested incomplete tax deposit. However, ITAT rejected taxpayer's claim for interest on delayed refund since taxpayer hadn't initially claimed full credit or promptly notified authorities about technical issues. Tribunal emphasized that taxpayers shouldn't face harassment due to technical glitches while maintaining proper verification procedures for tax credits. .....

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