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12 November 2013 I am a government employee, for the financial year 2009-2010, total tax of Rs. 20000 has been deducted from my salary which is shown in form No. 16 issued to me by my employer, but tax credit of Rs. 8000 is shown in my 26AS form, so tax demand of Rs. 12000 has been raised by IT department under section 1431a, I drew attention of my employer towards this matter many times, but my employer does not take this matter seriously,now what is the option for me, so that the demand raised by IT department can be withdrawn while contacting the local IT office where I filed my IT return, the assessing officer said that we can't withdraw the demand till the full amount of your deducted tax is not shown in 26AS form, so please guide me.

13 November 2013 You may send a Letter to your employer by Speed Post regarding TDS Amount of Rs. 12000 is not showing in your Form 26AS and request him to revise his TDS Return of the relevant quarter.
If still your employer is not rectifying the same, You may get credit of TDS on the basis of original Form 16 isued by your employer.

13 November 2013 I have reminded my employer many times regarding this, but the employer states that we have issued you form No. 16 and full TDS amount has been shown in form No. 16, so IT department can't take any action against you and while filing the IT return I have attached original form No. 16 issued to me by my employer, even then IT department has raised the demand and the assessing officer says that we can't withdraw the demand untill full TDS amount comes into our system, now what is the option for me?


13 November 2013 You can also file Grievance to Income Tax Department along with All Supporting Documents. They will take immediate action against this.

13 November 2013 While filing the grievance to IT department, the department will take action against whom, my employer or the assessing officer who says that we can't give credit of full TDS amount as mentioned in form No. 16?

14 November 2013 Dear Nitin,

I think I answered it elsewhere. You can make submission to the assessing officer that TDS credit cannot be denied on account of wrong reflection in Form 26AS.

Please refer:


http://www.corporatelawreporter.com/wp-content/uploads/2013/10/citicorp_3i_infotech_TDS_Credit.pdf

You can also draw AO's attention to CBDT instruction 05/2013 dated 8 July 2013

http://www.irsofficersonline.gov.in/Documents/OfficalCommunique/17112013105228.PDF


14 November 2013 Department Will take action against Income Tax Officer.

14 November 2013 Dear Manpal,

there is no such concept of action against the income tax officer. if there is any, kindly provide with the relevant provisions of the tax act, rules or the service rules.


14 November 2013 Action means they will ask Income Tax Officer to clear outstanding demand on the basis of Original TDS Certificates

14 November 2013 If you want directions to be given to the AO, you need to approach CIT(A) as provided under section 246(1) to 250.

14 November 2013 This is a simple case, then why to go to CIT (Appeals)

14 November 2013 Well as i said you have to give the provisions under which directions are to be given. Alternative provision is 119(2). which is equally complicated. therefore, I gave link for judgments which the assessee can use to make claim with the AO itself.

You have to understand and appreciate that compliant/grievance/appeal, all have to be done under certain provisions of the act.


14 November 2013 Thank You, Nikhilji



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