Tribunal held that  once  tax is deducted at source ,though the deductor has not deposited the tax  .  The Tribunal directed the AO to allow the credit to  deductee assessee. Relied on Departmental instruction / Circular F.No.275/29/2014 -IT (B)  dt. 11 th March 2016 .office memorandum  ( AY. 2016 -17)( ITA No .764 /Kol/2023 dt . 7 -11 -2023)