As we all know justification report is one of the most important factors in revised TDS return. Hence today I am covering this topic as to how to download justification report?

Brief Steps for downloading of Justification Report

1. Please check statement status under “Statement /Payment Tab ” before raising the request for Justification Report. Request for Downloading Justification Report can only be Submitted when Statement Status is “Processed with Default”.

2. Financial Year, Form type and Quarter for which KYC required will be auto populated on KYC screen. Enter Token Number of the Regular (Original) Statement only, corresponding to the Financial Year, Quarter and Form Type displayed. Enter CIN/Valid PAN details pertaining to the Financial Year, Quarter and Form Type displayed on the screen on the basis of latest correction statement filed by you (if any). Please DO NOT copy/paste the data.

3. After providing correct KYC details, an authentication code will be generated, which is valid for same calendar day for same Financial Year, Form Type and Quarter.

4. On successful submission of the request, a unique Request number will be generated.

5. Justification Report will be available in “Requested Download”, Deductor can search for Justification Report by using:

a) Request Number

b) Date

c) View All.

6. Details of Request Status:

a) Submitted: Successful submission, Request in processing

b) Available: Justification Report available for Downloading

c) Disabled: Duplicate request submitted for downloading

d) Failed: User are advised to contact CPC(TDS)

e) Not Available: Statement processed without default

7. Justification Report consists detailed information about the defaults/errors identified by the TRACES (CPC TDS) while processing the original/correction statement filed by deductor for the particular quarter, financial year and Form Type.

8. It helps Deductor to identify the default at Statement Transaction level and to rectify them.

9. Justification Report is available from financial year 2007-08 onwards.

10. Deductor can download Justification Report by using HTTP Download or Download manager accordingly once it is available.

11. Downloaded file will be in ZIP format , it has to be extracted with the password.

12. The password for opening Justification Report is JR_TAN_FormType_Quarter_FY, i.e., JR_AAAA11111A_24Q_Q3_2010-11 for statement processed by TRACES.

13. Deductor needs to download the Utility V 2.2 from TRACES website to convert downloaded Justification report into Excel format.

14. Justification Report will be generated and will be saved in the destination folder selected by Deductor

Republished with Amendments

Author Bio

Qualification: CA in Practice
Company: T. K. ANDHARIA & CO.
Location: BHAVNAGAR, Gujarat, IN
Member Since: 08 Apr 2018 | Total Posts: 38
He is Chartered Accountant by profession plus Song Writer, Composer, Piano player and Singer. One of his hobbies is to share technological knowledge . He was President of Bhavnagar C. A. Association for two consecutive terms. His Youtube Channel is "CA. Tejas Andharia" which contains videos on vario View Full Profile

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54 Comments

  1. Yuvraj says:

    I have received demand notice for late payment. wherein I have made payment on last day with online mode. Even in Challan status after login to traces portal, shows Received date as Last day of payment. But Still I have got notice.

  2. B. SRINIVASA REDDY says:

    Dear all, this is the problem totally different all of you expressed, when I tried to do Request for Justifaction Report for 24Q2 & 26Q2 after our login to Traces website, showing the message as challan not matched or more than three PANs for given statement etc., even though entered correct challans particulars also..

    Would I have proper suggestions to download justification reports and after to file revise returns..?

  3. B. SRINIVASA REDDY says:

    Dear All, i am facing different type of problem, i have uploaded e-tds quarter2 returns for 24Q2 & 26Q2 and uploaded and got the receipt by submitted to nsdl.
    After 10 days i received notices to down load justification report. When i am trying to download justification report after traces login it was shown as the
    challans not matching even though i filled correct challan details i.e, 24q2 or 26q2 with related challan amount, S.No., BSR CODE etc.,

    kindly suggest me..then how to approach for down loadning justification report to know the demand notice particulars.

    Thanks & regards

  4. Amit says:

    This is really shocking…

    TDS CPC issue Intimation and Error message to Deductors and when we check the website and try to get the Justification report it says no available after few days it says ” Processed without Default”.. then why are they in so much hurry to send a Intimation or Error message when the return is still not proceed.

    This is not first time… i have number of cases with huge dues shown in Intimation Letter send by TDS CPC and when we try to get the justification report it says cannot process it… and after 15-20 days it says Processed without Default… If it was not processed till date then why send Notice to make Payment?
    Is this right and fair on legal Part?

    Once the Deductor received a Intimation to make payment of Short Payment of Rs.45000/- … he was shocked and the same thing… without processing the return properly they send default notice … is this small thing?

    Now we see default of Prior years when we try to check Form 26AS.. and there is no process to check the default for those year on TDSCPC since those return were paper return.. now what is the process to correct it? no one to answer that on phone or email…

  5. PRAVEEN BHARDWAJ BANKER says:

    Yes I agree with all the comment over here. Traces and Income Tax Department has no view,motive and interest for solving the difficulties arrived with the Deductor. On traces site many options but they didn’t work.

  6. Rakesh says:

    I agree with all the views expressed by people here but in my case I’m facing peculiar issue with TDS.

    I filed my TDS Returns for 27Q after depositing TDS as per the prevailing rules and in section 195 there is no mention of Edu. Cess and SHE but while processing my returns, department levied demand for Short Deduction and also levied interest.

    After downloading the Justification Report, I checked that Department is showing 20% TDS to be deducted by calculation is showing 20.6% hence they asked for difference as Short Deduction Demand.

    As per the Demand Letter, the same demand alongwith interest should be paid in same month in which demand has been raised and we complied withit and paid the demand in 3 days time before expiry of month and correction statement was also filed.

    Now again department has raised demand to pay additional interest on Late payment of Demand whereas it was paid in time as per Law.

    Is there any solution to this issue. Why Department do not see the date of payment and work on the process instead of checking the date on which they take the statement for processing.

  7. M V S N SHARMA says:

    Dear All,

    TDS Centralized Processing Cell without having the proper data base, without having properly functioning software to process the statements filed by the Assesses is authorized to issue demand notices.

    For correction of a challan, Assesses should approach the concerned asessing officer of the Jurisdicational TDS circle, when TDSCPC can very much access the csi file. The very purpose of having a Centralized Processing Cell is defeated when for such a simple correction, the assessee is forced to visit/meet the jurisdictional AO.

    After seeing all these messages/comments from the Assesses/Consultants, I feel a strong worded letter should be sent to the Chief Commissioner with a copy to the Finance Minister (who enthusiastically declared the site TRACES open) by the Trade Associations/Professional Associations.

    Most of these problems are faced by the Members of ICAI. Hope they take up this serious problem to the highest Authority, though ICAI is not good in dealing with the problems faced by its members.

  8. KAPIL PAWAR says:

    CPC need to take the Deductors quaries personally ( by making a special cell for the same or any other way ) , without understanding what difficulties deductors are facing they can’t take any remedial actions and keep making lame excuses.
    Hoping that day will come very soon when they understand what they are doing. ( nothing ??????_

  9. SRAVANI P says:

    Dear All,

    I have received multiple intimations for the same year and after replying to the intimations in chronological order of receipt of intimations, I shockingly received another intimation for the previously rectified Statement based on the intimation sent earlier by them. It is getting very ridiculous now.

    Really hope the TDSCPC Team does something more than just send intimations by default to everyone.

  10. Aashish says:

    The entire TRACES/ TDS CPC set-up is a pain. The customer care executives goes on to the extent of saying that some error has crept in the database and hence the demand can be ignored if the deductor feels that there is no error or mistake from his/ her side. But they do not communicate the same thing via e-mail citing they don’t have authority to respond e-mails.

    It is very strange that there is no escalation mechanism or Government is not serious/ bothered to resolve such a sorry state of affairs.

  11. ASHWIN GALA says:

    Trade associations and professional associations must come forward and make a collective representation NOT ONLY IN THIS MATTER BUT MANY OTHER SUCH MATTERS OF UNNECESSARY PUBLIC HARRASSMENT

  12. S RAMESH KUMAR says:

    I AM AGAREE TO CA. Tejas Andharia B. COM, F.C.A., D.I.S.A.(ICAI), D.I.R.M.(ICAI)

    CPCTDS SYSTEM IS VERY DIFFICULT. CORRECTION RETURN FILED PENDING WITH PROCESSING AT CPC.

    THIS WORD COMING WITH CPC.

    THE TDSCPC SYSTEM IS VERY BAD & NEED TO BE CLOSED.

  13. S RAMESH KUMAR says:

    TRACE SITE IS A PROPBLEM. ANY CORRECTION RETURN FILED – THE SITES SAYS PENDING WITH PROCESSING AT CPC. MOST OF THE TIME CORRECION RETRUN NOT PROCESS.

    THANKS

    S.RAMESH KUMAR

  14. SMRITI KORLHALLI says:

    And even to get rectify the return its taking lot of time once we have to put to download justification report for this we have to wait 1 day and next we have to put mail to download the consolidated file and again we have to for 1 day. So filing TDS return is becoming very TDS job. And calculation of Interest is also not matching

    Thank you
    S V Korlhalli
    Advocate & Tax Consultant

  15. CA Geetha H N says:

    Hi,

    I had posted the same issue long back.
    As told by Shashank Saxena, I told HELL to CPC helpdesk over the phone. I could not get the consolidated file for revising return and they couldnot help us. More than 20 reminders and 50 phone calls were waste. They don’t know any thing and at last they stoped sending curtesy mails also. IT dept could not solve the issue. We wrote a letter to IT dept twice and went there for 10 times but in vain.

    God only has to save us from clients querries

  16. jesurajah says:

    I agree .Justication report do not justice.The details of working not provided. further even if TDS and interest deducted are uploaded in the revised return of 26Q or26Q ,the interest paid for the late payment though available in chalan details is not recognised by Traces and notice u/s 200A comes through Email without mentioning the interest already remitted.

  17. Sashank Saxena says:

    Do hell with their IT Professionals.Infosys and TCS says that the quality of CA’s are not upto the mark.I say their IT professionals are worst in the industry and system and design implementation.

  18. CA Parshva Shah says:

    Well, I wonder… we mug up a lot
    (TDS Sections, concerned codes, major head, minor head, tax pay, sub-cess,
    interest, penalty…….then CARE FOR BSR, challan no, date and lot more)

    nobody, nothing does at department end…even at the query sending, rectification,
    guidance.

    Many foreign govn. call their officers as AGENT…( even the word implies quality
    service as we know )…..when will INDIA grow…?

  19. Brijpal Singh says:

    We are very thankful to Mr. Tejas K Andharia for sharing this points, We are very irritated the Customer care service of TDSCPC, They have a very good excuse to “send us mail”,

    We are paying extra burden of interest for not getting proper response in time,

  20. DR R P SHARMA says:

    I AM AGREE WITH THE SAME BUT ONLINE FILING CPC REFUNDED TIMELY THIS IS TRUE AND ONLINE RECTIFICATION /TDS ENTRYS OF PAST 5 YEARS ARE INCOMPLETE THATS A BIG CHALANGE AND TAX DEDUCTED AT SOURCE BUT NOT SHOWN ON 26AS SO THE REFUNDS COULD NOT MEETOUT INSTEAD GETTING OF REFUNDS GETTING NOTICES U/S 143 SO THERE IS NEED TO START THESE EMAILS /PHONE /AND BACK 5-7 YEAR TDS ENTERED TO THIS SITE THANKS

  21. CMA NAYANA P SAVALA says:

    I fully agree with Mr Tejas K Andharia. nightmare doesnot end here .when contacted on email, stereotype reply we get matter is under process etc etc when contacted on help line they guide us to contact assessing officer tds circle officer. i personally went to tds office at marine line carrying all the papers. Concerned officer informed us that they are helpless as they do not have access to system. TDS informed me to contact ITO for the matter.When contacted ITO officer he is not aware of such default, tds matter..he told me to contact either tds or ghaziabad office .
    Further at TDS office when inquired about BIN nos details how to get the BIN nos when 24G is filed for previous years for the period 2007-2008 onwards. TDS Officers were ignorant about it and expressed their inability to help.

    Justification report do not give any justifying clarification. in the name of simplicity they have complicated the TDS system – on line generation of TDS certificate. more complication will be added on enabling module of correction of pan /challan by using DSC .

  22. CA. Umang Doshi says:

    I do agree with Mr Tejas, that in fact TDS has become very Tedious and practically all the work of the TDS section of the Department is done by us, Government should think to close the dept and outsource it to nsdl etc.., further the whole module is made so complicated that once you log in to file correction statemnet, there is hell lot of information they seek as if one is trying to steal the data from Jame Bond 007 vault.

    I only request the matters should be simplified, for the tax payers and the professionals

    1. Yuvraj says:

      Exact Sir….As a software developers I can judge the reason behind Complication, Tediusness, unnecessary verification & lengthyness. The reason is very poor quality Traces portal designed by IT Team. You can not blame to every IT professional but the one who appointed by Traces may be having impact of curruption. Again summing up, i am strongly agree with you, Traces is the worst portal i have ever handled.

  23. r k dhandia says:

    I fully agree with the author. Not only above problem, in almost all cases, where the assessee had paid interest at the time of filing TDS return and the details of challans were mentioned in the TDS return, the credit thereof is not given while processing intimation and again the demand is shown. This is endless process of westage of time and energy. Further any demand of Interest if paid as per intimation, then again the return is to be revised. In IT Assessment any interest or demand if raised is to be deposited by challan but never a return is to be revised again and again. What is the need of revise TDS return. If the challan is depoisted it should automatically adjust the demand of that particular Quarter and FY.
    The Depart and Professional body should immediately change the system processing.

    Thanks

  24. Sheela says:

    It has become very tough to convince the client. They are always under the impression that we consultants make mistake hence the notice is served on them. On the top of it, when we approach the Income Tax Department for the solution, they are clueless and they unable to support us. They are not able to take any decision and they say that we have to approach TDS CPC. That is one of the worst department I have ever come across in my 20 years of service as a professional.

    It is a pathetic situation.

  25. Priyadeep Raj C.A says:

    i m also appreciate to you sir , because in starting they are not knowing the difference between TAN no. & Pan no. they are mentioning the format of PAN no. in password of justification report etc.

  26. Shankar says:

    Even we have found out TDS CPC is calculating interest on late payment considered each calender month. Eg.: When the date of deduction is 30th April and the date of pyament is 8th May actual interest payment must be from the date of deduction and which will come to one month. but we have observed that TDS CPC calculating interest for 2 month (by applying every calender month i.e., april & may)

  27. vinod Khandelwal says:

    I Agree with the Author Even in some of the cases while calling there call centre they agreed that this demand is wrongly generated but when i told for the mail they totally denied for this. In some of the cases correction statement get rejected but after follow up they have accepted and process the correction statement.

  28. G D Agrawal says:

    I also agree with u,as we are also receiving such type of notice/intimation in case of so many clients & even after so many mails send to TDS CPC no replies have been received so far.Also after correcting the TDS retuns it is not showing the corrections.In the financial year 2011-12 I try to download Conso File for 26Q 4th Qtr to know how a Notice for Rs.9.15 lacs issued while filed return is pending for processing. Also Justification Report for same financial year for 26Q 3rd Qtr downloaded but password not matched. While raising the issue with TDS-CPC, they reply try token number as password, which also fails to unlock.

  29. tejaswini says:

    I agree with Mr. Tejas K Andharia, I also received the intimation from tdscpc showing to pay interest on short deduction but after downloading justification report for clarification it shows only interest on late payment it means it shows different thing.

  30. Amit says:

    Even more horrifying harrasment to the deductoir is that when such reports are sent the income tax department do not even check whether any lower deduction certificate is issued and merely they mention it as a lower deduction and the deductor is asked to pay the balance whereas the fact is the deductee has already received the lower deduction certificate from his assessing officer. Further the calculation of interest in this format is also wrong. It is just a way to harras the deductor and nothing else by TDSCPC.

  31. Naresh Kumar Jain says:

    We have very bad experience.We have deposited late filing fee for many clients and also filed revised returns but again they are sending the same demands again and again.Even I sent my staff to the concerned TDS ward at Laxmi Nagar, but he told that he does not have any record and any correction can be made by them only.

  32. Vaibhav Kumar Jain says:

    I agree with Mr. Andhria even i am facing the problem of over booking of challan in return. When i contacted with CPC for clarification on same they advised for send the mail with FVU file but no reposnes till date received from CPC TDS. It is the harressment of assessee and we should fight for collectivelty for this.

    Further some times PAN Number alloted by NSDL not updated in Income tax database and they are treating the said PAN Number invalid and fictiousd demand credted and U/s 200A with Sec -156 demdn send to us .

  33. Vijay Paikoti says:

    I gully agree with the author. In fact it is ridiculous on the part of the department when it sends an intimation U/s. 200A or U/s. 154 that they dont send the full details along with the order and the assessees have to download the so called justification report from the TRACES website which again consumes time. Since the department is not sending any physical order, they can even include the justification report particulars along with the intimation so that it is easier for the assessee to verify the errors then and there without going through the cumbersome process of downloading the justification report after going through all those silly security routines. The orders from the CPC are in no way user friendly and I feel it is irresponsible on the part of the department to send such incomplete orders.

  34. ANKIT PATHAK says:

    Dear Tejasbhai,

    Happy to see that you are using such a platform to make everyone aware of such problems.

    Article is really very informative and I hope, professionals shall take note of the same & make representation to the authorities at higher levels

    Thank you very much.
    JSK.
    ANKIT PATHAK
    B.CoM.,A.C.A.

  35. M V S N SHARMA says:

    Processing of TDS returns by TDSCPC is stunning, astonishing & shocking. For the financial year 2009-10 relevant to the Assessment Year 2010-11, No Surcharge is applicable on income above 10 lakhs under section 192B. TDSCPC has processed it now and sent a demand for 5.38 lakhs. I have sent a mail on 29th November 2013, pointing out the mistakes in the processing of 24Q. Till date there is no response from them.

    After downloading Justification Reports, when we try to file a correction statement, the consolidated tds file cannot be generated. Messages like ” statement is not available with TRACES at present”,“No data available for the specified criteria” appear on the screen.

    For Justification Reports where the demand has been raised the message on screen is ” Justification report is currently unavailable for FY 2012-13 and form type 24Q for technical reasons”

    We are continuously requesting them to solve the issue and we don’t know when this gets sorted out.

    I agree with Mr. Tejas Andharia totally and unless Trade associations and professional associations make a collective representation to TDSCPC in this matter, the high handed approach of TDSCPC will continue.

  36. Seema Arora says:

    I also agree with u,as we are also receiving such type of notice/intimation in case of so many clients & even after so many mails send to TDS CPC no replies have been received so far.Also after correcting the TDS retuns it is not showing the corrections.In the financial year 2008-09 where date of deposit of TDS is 31 may TDS department is levying late fee considering the date of deposit as 30 april.

  37. Abhisek Saraogi says:

    how to resolve this issues…..frequently we are getting TDS demand relating Interest on late payment and late filing of TDS return …kindly advice whether we have to pay for late filing fee

  38. Balu says:

    Dear Sir

    When I checked the justification report summary for our company, it is showing the huge amount is outstanding in summary. When I download the justification report it is showing the a small amount like Rs.100/-. When I asked the TDS CPC through phone they are telling, Ignore that. What ever is appearing in justification report is correct. How can I know the correct outstanding amount and to correct the same.

    Thanking you
    B Bala Pullaiah

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