Employer deducted tax at source from petitioners' salaries but ...

Employers' failure to deposit TDS: Deductees not liable.

Case Laws Income Tax

November 5, 2024

Employer deducted tax at source from petitioners' salaries but failed to deposit it with the government. Court held that u/s 205 of the Income Tax Act and CBDT instructions, no demand can be raised against deductees for deductor's failure to deposit TDS. Impugned intimation u/s 143(1) raising demand against petitioners quashed. Authorities directed to ensure strict compliance with Section 205 and CBDT instructions, and rectify software to prevent such demands against deductees. Technology cannot cause inconvenience contrary to law and binding instructions, resulting in human helplessness and technological slavery. Case highlights technology's failure to consider statutory provisions and binding instructions.

View Source

← Previous Next →

Employer deducted tax at source from petitioners' salaries but ...

Employers' failure to deposit TDS: Deductees not liable.

Case Laws Income Tax

November 5, 2024

You may also like:

Denial of TDS credit - employer of the assessee has not deposited TDS after deducting the same from the salary paid to the assessee - Based on this precedent, the...

Non-grant of credit of TDS due to deductor's failure to deposit tax with the government - HELD: No discrepancy found in assessee's documents. No independent verification...

Non deposit of TDS by employer - credit of TDS denied - recovery from employee for default in TDS deposits - The petitioner having accepted the salary after deduction of...

Credit of TDS if deductor not deposited TDS - Act does not seem to cast a burden on the deductee/payee with regard to the deposit of money, which is retained as tax, by...

The High Court ruled that the provisions of section 205 regarding non-deposit of Tax Deducted at Source (TDS) by the employer are applicable. The petitioner's refund was...

Mismatch of credit of TDS due to non-payment of TDS - benefit of tax deducted at source by the employer - Non deposit of TDS by the employer - Reference of Section 205...

The High Court held that the Income Tax Department cannot demand TDS amounts from employees when such amounts have been deducted from their salaries by the employer but...

Denial of TDS credit - non-deposit by employer - the Revenue in terms of Section 205 of the Act, is restrained from enforcing any tax recovery against the assessee...

Levy of late filing fee u/s. 234E - Due to certain technical error committed (incorrect interchanging of PAN numbers of buyer and seller in online filing of Statement...

Tax Credit Entitlement - Credit of TDS if deductor failed to deposit the TDS to the Government

The Assessee claimed TDS credit on salary, but the employer did not reflect the TDS in Form 26AS or provide Form 16. The Assessee contended that even if the employer...

Denial of credit of TDS - whether the assessee is liable for deposit/payment of the TDS already deducted by the vendee, but not deposited or be given credit of the same?...

Claim of credit of TDS deducted on salary - Employer failed to deposit the TDS amount with the Government - Department cannot deny the benefit of tax deducted at source...

Levy of penalty TDS deducted u/s 194C but not deposited - No penalty is leviable on account of failure to deposit TDS u/s 271C(1)(b). Under Section 271C(1)(a)penalty is...

Disallowance u/s 36(1)(va) - delayed payment of ESI/EPF - if the employees‟ contribution is not deposited by the due date prescribed under the relevant Acts and is...

Quick Updates: