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# cbdtinstruction

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Tax Refunds Can’t Be Denied for Form 26AS Mismatch: High Court Ruling

The Allahabad High Court has ruled that tax refunds cannot be denied just because TDS is missing from Form 26AS. If a taxpayer provides valid Form 16A certificates, the Income Tax Department must verify the claim with the deductor instead of rejecting it outright. This protects honest taxpayers from delays caused by clerical errors.