25 July 2015
Hello sir, My return was not filled online for the AY 2009-10. Tax was paid but It is not showing in TDS(26AS). So i receive notice under section 1431(a). Can i file revised return for this or else what i have to do.
25 July 2015
ask them to uplaod all your details in thier tds return else u ca never get tds credit legally as it dept will refer only 26AS and that depends on the info provided in thier tds return by deductor
Querist :
Anonymous
Querist :
Anonymous
(Querist)
25 July 2015
what action shall we take against deductor that they hasn't fill return? and I have received the copy of statement of tds u/s 200(3) but i didn't know whether they file return or not.
26 July 2015
In a recent development pursuant to the judgement of the Delhi High Court in Court on Its Own Motion vs. UOI 352 ITR 273, the CBDT has issued Instruction No. 5/2013 F.No.275/03/2013-IT(B), dated 8.07.2013 stating that when an assessee approaches the AO with requisite details and particulars in the form of TDS certificate as evidence against any mismatched amount, the AO will grant credit of TDS to the assessee after ascertaining whether the deductor has made payment of the TDS to the Government.
It Directed all officers that -
"when an assessee approaches the Assessing Officer with requisite details and particulars in the form of TDS certificate as an evidence against any mismatched amount, the said Assessing Officer will verify whether or not the deductor has made payment of the TDS in the Government Account and if the payment has been made, credit of the same should be given to the assessee. However, the Assessing Officer is at liberty to ascertain and verify the true and correct position about the TDS with the relevant AO (TDS). The AO may also, if deemed necessary, issue a notice to the deductor to compel him to file correction statement as per the procedure laid down."
Read more at: https://www.caclubindia.com/forum/details.asp?mod_id=258273