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TDS Credit cannot be denied on the ground of Form 26AS mismatch
Case Law Details
- Case Name
- Rakesh Kumar Gupta Vs Union of India and another (Allahabad High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Allahabad High Court
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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.
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Author Info
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.