The tenant has deducted tax at source in respect of rent paid by him . The assessee claimed the amount of tax deducted by the tenant even though the same was not reflected in Form No. 26AS of the assessee . The CPC did not allow credit for the said amount . CIT( A) also affirmed the order of the CPC . On appeal the Tribunal held that Credit for tax deducted at source has to be given even though the amount deducted is not reflected in Form No. 26AS of the payee .Followed  Kartik Vijaysinh Sonavane ( 2021) 132 taxmann.com 293 ( Guj)( HC)  ( ITA No. 126/ Srt /2021 dt 27 -6 2022 .( AY. 2019 – 20 )