NON ISSUE OF REFUND
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
12 February 2010
SIR,
IN ONE OF MY CLIENT CASE INCOME TAX DEPRMENT IS NOT GIVING REFUND BECAUSE THE TDS DATA IS NOT TALLIED WITH NSDL DATA. WE HAVE ALSO PRODUCED ORIGINAL TDS CERTIFICATE TO AO. IS THERE ANY CIRCULAR IN WHICH CLERIFY THAT ITO CAN ISSUE REFUND ON THE BASIS OF ORIGINAL CERTIFICATE. THE NON MATCHING OF DATA IS DUE TO NON SUBMISSION OF PAN IN THE TDS RETURN BY THE DEDUCTER. THE CASE IS ON A.Y. 2008-09
IN ONE OF MY CLIENT CASE INCOME TAX DEPRMENT IS NOT GIVING REFUND BECAUSE THE TDS DATA IS NOT TALLIED WITH NSDL DATA. WE HAVE ALSO PRODUCED ORIGINAL TDS CERTIFICATE TO AO. IS THERE ANY CIRCULAR IN WHICH CLERIFY THAT ITO CAN ISSUE REFUND ON THE BASIS OF ORIGINAL CERTIFICATE. THE NON MATCHING OF DATA IS DUE TO NON SUBMISSION OF PAN IN THE TDS RETURN BY THE DEDUCTER. THE CASE IS ON A.Y. 2008-09
12 February 2010
this problem is facing by every essessee for the latest change in the income tax circular, even AO has no answer.
Querist : Anonymous
Querist :
Anonymous
(Querist)
15 February 2010
but there must be solution to this type of problems
03 August 2024
When facing issues with income tax refunds due to discrepancies between TDS data and the NSDL (National Securities Depository Limited) records, here are steps you can take, including references to relevant guidelines and circulars:
### **1. **Understanding the Issue**
- **TDS Mismatch**: The primary issue is the mismatch between the TDS details reported by the deductor and the data available with the NSDL. This often happens when PAN details are not correctly submitted by the deductor in their TDS returns.
- **Original TDS Certificates**: Providing the original TDS certificates to the Assessing Officer (AO) is important, but the system may still show discrepancies if the PAN details or other information is incorrect or missing in the NSDL records.
### **2. **Relevant Guidelines and Circulars**
- **Circular No. 3/2012**: Issued by the Central Board of Direct Taxes (CBDT), this circular addresses issues related to the non-matching of TDS data. It provides that if the taxpayer provides original TDS certificates and the issue is only related to mismatching data in NSDL, the Assessing Officer (AO) can issue the refund after verifying the original documents.
- **Circular No. 7/2017**: This circular provides that if the taxpayer provides a certificate of TDS, the AO is expected to verify and process the refund even if there is a mismatch in the data available with NSDL. It emphasizes the importance of taxpayer records and evidence in resolving disputes.
### **3. **Steps to Resolve the Issue**
1. **Submit a Refund Reissue Request**:
- Write a letter to the AO detailing the issue, attaching the original TDS certificates, and explaining that the mismatch is due to incorrect PAN details reported by the deductor.
2. **Provide Additional Documentation**:
- Include any supporting documents that can help substantiate your claim, such as copies of correspondence with the deductor, proof of the deducted tax, and any other relevant records.
3. **Request for Manual Verification**:
- Request the AO to manually verify the TDS certificates against your tax return and process the refund accordingly. Explain that the mismatch is a technical issue due to incorrect PAN details submitted by the deductor.
4. **File a Grievance**:
- If the issue persists, you can file a grievance with the Income Tax Ombudsman or escalate the matter through the Taxpayer Services portal to seek resolution.
5. **Contact TDS Deductor**:
- Reach out to the deductor to correct the PAN details and update their TDS return with NSDL. Although this may not immediately resolve your refund issue, it will help avoid future discrepancies.
### **4. **Follow-Up**
- **Track Progress**: Regularly follow up with the AO and the Income Tax Department to ensure that your request for refund reissue is processed.
- **Online Portal**: Check the status of your refund claim through the Income Tax Department’s e-filing portal and respond to any further communications promptly.
### **Summary**
If you are facing issues with refund processing due to mismatched TDS data, the Assessing Officer (AO) can issue the refund based on original TDS certificates, especially if the mismatch is due to issues with PAN details in the TDS return. Refer to relevant CBDT circulars that support this approach and ensure to provide all necessary documentation and follow up diligently. If required, escalate the issue through formal grievance channels.
### **1. **Understanding the Issue**
- **TDS Mismatch**: The primary issue is the mismatch between the TDS details reported by the deductor and the data available with the NSDL. This often happens when PAN details are not correctly submitted by the deductor in their TDS returns.
- **Original TDS Certificates**: Providing the original TDS certificates to the Assessing Officer (AO) is important, but the system may still show discrepancies if the PAN details or other information is incorrect or missing in the NSDL records.
### **2. **Relevant Guidelines and Circulars**
- **Circular No. 3/2012**: Issued by the Central Board of Direct Taxes (CBDT), this circular addresses issues related to the non-matching of TDS data. It provides that if the taxpayer provides original TDS certificates and the issue is only related to mismatching data in NSDL, the Assessing Officer (AO) can issue the refund after verifying the original documents.
- **Circular No. 7/2017**: This circular provides that if the taxpayer provides a certificate of TDS, the AO is expected to verify and process the refund even if there is a mismatch in the data available with NSDL. It emphasizes the importance of taxpayer records and evidence in resolving disputes.
### **3. **Steps to Resolve the Issue**
1. **Submit a Refund Reissue Request**:
- Write a letter to the AO detailing the issue, attaching the original TDS certificates, and explaining that the mismatch is due to incorrect PAN details reported by the deductor.
2. **Provide Additional Documentation**:
- Include any supporting documents that can help substantiate your claim, such as copies of correspondence with the deductor, proof of the deducted tax, and any other relevant records.
3. **Request for Manual Verification**:
- Request the AO to manually verify the TDS certificates against your tax return and process the refund accordingly. Explain that the mismatch is a technical issue due to incorrect PAN details submitted by the deductor.
4. **File a Grievance**:
- If the issue persists, you can file a grievance with the Income Tax Ombudsman or escalate the matter through the Taxpayer Services portal to seek resolution.
5. **Contact TDS Deductor**:
- Reach out to the deductor to correct the PAN details and update their TDS return with NSDL. Although this may not immediately resolve your refund issue, it will help avoid future discrepancies.
### **4. **Follow-Up**
- **Track Progress**: Regularly follow up with the AO and the Income Tax Department to ensure that your request for refund reissue is processed.
- **Online Portal**: Check the status of your refund claim through the Income Tax Department’s e-filing portal and respond to any further communications promptly.
### **Summary**
If you are facing issues with refund processing due to mismatched TDS data, the Assessing Officer (AO) can issue the refund based on original TDS certificates, especially if the mismatch is due to issues with PAN details in the TDS return. Refer to relevant CBDT circulars that support this approach and ensure to provide all necessary documentation and follow up diligently. If required, escalate the issue through formal grievance channels.
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