TDS on salaries u/s 192 of Income tax Act

Aneesh kl (22 Points)

29 July 2021  
The X company has deducted tax from the salary paid to its employee. The company has defaulted in making the payment of TDS. Due to non payment or non filing of E-TDS returns, the same credit is now not available to the employee who will be filing the return. The employee during the time of filing his return claims the credit despite of that appearing in 26AS. Obviously the department will send the notice. So of the case goes to Assessing officer, on what grounds can we defend the employee. Is it right on part of employee to claim the TDS credit which is not appearing in 26AS?

Kindly share your views on the same.
Thank you