Assessee filed Income Tax Return claiming TDS credit of Rs.23.66 crore, but Form 26AS did not reflect full credit.  Assessing Officer disallowed excess TDS claim, adhering to CBDT guidelines requiring TDS credit to match Form 26AS.  Assessee contended that Assessing Officer should allow TDS credit based on its claim, irrespective of Form 26AS.  Commissioner (Appeals) remitted matter back to Assessing Officer for verification. On appeal the Tribunal held that the  assessee had furnished various documents, including a copy of ITR acknowledgment and computation, Form 26AS, a chart of disallowed TDS claims, party-wise ledgers, and bank statements.  However, those documents were not available before Assessing Officer when return was processed under section 143(1) and later rectified under section 154. Matter  is remanded to the AO  with the direction to allow the claim of deduction   of TDS  irrespective of whether the claim is  reflected in Form 26AS on account of default on part of deductors. (AY. 2019-20)