17 September 2013
respected sir,
I have filed it return on 12/6/2012 @ITO office of TDs deduct by ONGC. but till today I am not getting my refund.then I have visited at ITO office the ITO said that 26 AS not show credit and meet to your deductor Ongc . then I meet ongc officer and they show us tds challan which pay in IT department and give us copy of it . again after two months we visit to Ongc and they show us that we have correction return filed on 19/6/2013 about this matter, but the status of it that is "under process at CPC" . so I request u that how can get my refund if 26AS dies not show credit. and the problem is that only ONGC And IT Department and why I should suffer. and guide me sir that who is responsible for this. and what I have to do for this matter. and pks guide me to getting my refund. thanks sir
Do you have Form 16 issued by ONGC with Tax Credit? If yes then ITO can not deny refund!!
CBDT has issued an important instruction to all officers regarding refund of TDS without matching of tds amount with form 26AS.
As per new instructions 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.
After these instruction responsibility to verify the correctness of TDS claim has been shifted from assessee to assessing officer. Further he is also directed to got rectified the TDS return from deductor ,if required ,through the help of ITO(TDS) of the deductor .
Please refer - Instruction no -5 /2013 dated 08.07.2013.
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