S.204 : Deduction at
source-Person responsible for paying-Bar against direct demand on assessee- Upon
issue of Form 16A TDS certificate, TDS credit has to be given to the payee even
if there is Form 26AS mismatch or deductor is at fault for non-deposit of TDS
with Govt. [S.205, 221, Form 26AS, 16A]
U/s 204, the liability to deduct TDS is on the
employer / payer. U/s 205, when tax is deductible at source, the assessee shall
not be called upon to pay tax himself to the extent to which tax has been
deducted from that income. This means that the assessee / deductee is entitled
to credit of such amount of TDS. Even if the deductor, after deducting the TDS,
does not deposit the sum with the department, the department has to recover the
said amount from the deductor and cannot deny credit to the deductee (Om Prakas
Gattani( 2000) 242 ITR 638 (Gau) & Yashpal Sahni ( 2007) 293 ITR 539 (Bom)
followed)[SCA No 2349 of 2014 dt 23-06-2014)(AY.2010-11)
Sumit Devendra Rajani
. .v. ACIT (Guj.)(HC) 
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