Deductors erroneously filed their TDS returns with PAN of merging entities instead of assessee merged entity. TDS deducted on receipts of assessee company was not reflected in its Form 26AS hence denied the credit though the assessee was entitled to claim credit for tax deducted. (AY. 2012-13, 2014-15)
Metropolis Healthcare Ltd. v. DCIT (2021) 190 ITD 331 (Delhi)(Trib.)
S. 199 : Deduction at source-Credit for tax deducted-Merged with four companies-Income shown in the return-Form no 26AS reflecting the tax deducted at source of merging companies-Denial of credit is held to be not justified.