#Form 16A

The ITAT Delhi has ruled that the Supreme Court's Covid-19 limitation extension applies to income tax appeals, condoning a 1523-day delay and directing reassessment based on Form 16A salary figures disclosed by the employer. This sets a precedent for taxpayers relying on official TDS certificates to challenge disputed income assessments, reinforcing procedural fairness during pandemic disruptions.

ITAT Mumbai ruled that TDS credit must be granted based on Form 16A issued by a deductor, even if the amount is not reflected in Form 26AS due to non-filing of TDS returns. The decision reinforces CBDT Circular 5/2013, ensuring taxpayers receive credit for taxes deducted at source, regardless of administrative lapses by the deductor.