Case Law Details
CA Sandeep Kanoi
In the instant case, it is apparent that there is a mismatch between the details uploaded by the deductor and the details furnished by the assessee in the income tax returns. The Court finds that when the assessment was processed and a refund of Rs. 43,740/- was issued, no intimation was given by the department as to why the balance TDS amount could not be credited in favor of the petitioner. The Court further finds that the assessing officer was under a duty to verify whether or not the deductor had made the payment of the T.D.S. in the government account.
The petitioner has suffered a tax deduction at source, but has not been given due credit in spite of the fact that he has been issued a TDS certificate by a government department. There is a presumption that the deductor has deposited TDS amount in the government account especially when the deductor is a government department. By denying the benefit of TDS to the petitioner because of the fault of the deductor causes not only harassment and inconvenience, but also makes the assessee feel cheated. There is no fault on the part of the petitioner. The fault, if any, lay with the deductor. In the instant case, nothing had been indicated that the fault lay with the petitioner in furnishing false details.
From the perusal of the counter affidavit, that the respondents have denied refunding the TDS on the ground that the refund would only be granted when the TDS matches with the details mentioned in Form 26AS. Since the mismatching is not attributable to the assessee and the fault solely lay with the deductor, we find that a case has been made out for grant of a mandamus for refund of the TDS amount. The petitioner has also made out a case for payment of interest since we find that the delay in refunding the amount was attributable solely with the Income Tax Department and there is no fault on the part of the assessee.
HIGH COURT OF JUDICATURE AT ALLAHABAD
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Author Bio
IS THERE ANY CIRCULAR ISSUED BY INCOME TAX DEPARTMENT REGARDING ABOVE MISMATCH CREDIT MATTER?
income shown in 26AS and TDS also submitted by any one but the same is not related the assesse in a.y.2013-14 now the assessing officer inclued the income in declared income and charge the penalty & interest either it is right or wrong
For Assessment year 2010-11, my TDS deductor has not uploaded the TDS in Form 26AS. Now the IT dep. issues me notice. What to do.
Even after this judgement I have received short refund of TDS since there is a mis match between TDS claimed and 26as form.
What to do in such case ?
In spite of such judgement by the court of law. IT department continues to send demand notices to assesses. AO of IT does not respect it.
My 2009-2010 AY was done of the IT department in 2013 September and mismatch Form 16 to 26AS raised Out standing demand notice 143 (1a).By this time of 4 years the deductor is shut down the company for fraud and bans taken over the property.
However the company has given Form-16 and was was submitted to IT department same year.
As per the judgement I am not the defaulter…am I right
how to do my tds certificate not match with 26as ,than i filed i.t. return yes / no
ok
This is a landmark judgement. So far incometax department throw up their hands if the TDS deduction was not reflected in 26AS form even though the collection is made. The judgement clearly places the onus of responsibility on IT dept to see that deduction are reflected in 26AS form.
It is Landmark judgement. IT will be beneficial/relief for Majority of small and middle class tax payers, including senior citizens. Earlier, it was ridiculous observation by the Income Tax Authority if TDS are mismatch in 26AS tax benefit will not provide to the assessee. By denying the benefit of TDS to the assessee because of the fault of the deductor causes not only harassment and inconvenience but also makes the assessee feel cheated. There is not fault on the part of assessee.