Is it permissible to consider stolen money or money that has been denied (withheld) as part of Zakat?

It is not permissible to consider money that has not been received as part of the obligatory Zakat, and Zakat is not due on it until it has been in one's possession for one year or previous years (with a difference of opinion among scholars). Procrastinating in paying money is consuming people's wealth unjustly and is oppression. It is permissible to take the matter to court. If it is impossible to recover one's right, then patience in the face of financial hardship is a test, and the sin is on the oppressor. Whoever Allah has ordained sustenance for will not lose it. And whoever does not receive their right in this world will receive it in the Hereafter as good deeds from the oppressor or have the oppressed person's sins cast upon them.