Dear Ram Babu.
With high regard to your approach (which is practically difficult to follow for each & every case considering the high volume of cases) & to put it very mildly without hurting your sentiments, I would like to put an example before you & would like you to find the solution if your approach is followed by the deptt in granting credit, .
Example: -
ABC Ltd (Deductor) deducted5000 TDs of Mr Ram Babu & deosited the tax into bank duly by the timelines & for this a valid Form 16A is also issued to him.
However, while filing TDS return, the accountant of deductor, either erroneously or conciously in collusion with Mr Hari, wrote the PAN no of Mr Hari instead of Mr Ram babu to provide him undue benefit of TDS which Mr Hari would easily be able to claim in his return even without showing Form 16A.
Also, Mr Ram babu will also get credit against the Form 16Aeven though credit was not appearing in your Form 26AS (if your approach is followed by the deptt). Further, these are common cases of wrong PAN mentioned in the return & we can not expect from the deptt to cross check these mannually in each & every case.
Result: - result would be - peaople could easily defraud the deptt & the govt would end up giving credit more than the taxes it collected.
Further, it is well within the legal rights of an Assessee to force the deductor to revise his TDS statement suitably so as to enable him to claim credit for the tax deducted by it based on Form 26As.