Notice u/s 200a

This query is : Resolved

Student (Querist)
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29 January 2016 Dear Sir,
I have filed quarterly TDS with wrong TAN. TIN centre has uploaded and finally I received a notice u/s 200A. Further, on realizing the same, I have filed the return with correct TAN. Now my query is
(1) How can I cancel the return filed with wrong TDS as justification report will be available to the login of deductor whose wrong TAN have been quoted.
(2) Further I received a notice u/s 234 E as the correct return was filed on realizing the matter after 8 days. Does the penalty can be waived. Since the return was filed but it was with wrong TAN.

Please solve my query.
Thanks in advance

Meena Rajesh Jalan

Meena Rajesh Jalan (Expert)
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30 January 2016 As per as your 2nd part is considered you are liable to pay penalty of 234E because you are considered as filling the tds return for correct TAN number late. In my view, u r liable for 234E.

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Student

Student (Querist)
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30 January 2016 Experts are requested to resolve my first query.

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Asha Kanta Sharma

Asha Kanta Sharma

(Expert)
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04 August 2024 Here’s how you can address the issues related to the notice under Section 200A and the penalty under Section 234E for filing TDS returns with the wrong TAN:

### **1. Canceling the Return Filed with the Wrong TAN**

You cannot "cancel" the return that was filed with the wrong TAN directly, but you can address the issue through the following steps:

**a. File a Correct Return:**
Since you have already filed the return with the correct TAN, ensure that it reflects the accurate details. The return with the wrong TAN should be considered as a mistake, and you have rectified it by filing the correct return.

**b. Inform the Tax Authorities:**
You should inform the tax authorities about the mistake. You can do this by providing a written explanation to the TIN Facilitation Center or the Income Tax Department, detailing the error and informing them that you have filed a correct return with the correct TAN. Ensure you mention the period and details of the incorrect and correct TANs.

**c. Request for Rectification:**
You can request a rectification or clarification from the Income Tax Department, providing evidence that the correct return has been filed. While there is no formal process to "cancel" the wrong return, a clear communication from your side helps in documenting the correction.

### **2. Dealing with the Penalty under Section 234E**

Section 234E imposes a penalty for the delay in filing TDS returns. Here’s how you can address the penalty issue:

**a. Understanding the Penalty:**
The penalty under Section 234E is ₹200 per day from the due date of filing the TDS return until the date of filing the return. If there was a delay, even if caused by filing with the wrong TAN, the penalty may be applicable.

**b. Request for Waiver of Penalty:**
You can request a waiver of the penalty, explaining the circumstances of the delay. Here’s how you can proceed:

- **Write a Letter:** Draft a letter addressed to the Assessing Officer or the TDS department explaining the situation, including the mistake of filing with the wrong TAN, and mention that you have filed the corrected return.

- **Submit Documentation:** Attach all relevant documents, including proof of the correct return filing, the notice under Section 200A, and any other supporting evidence.

- **Follow Up:** Submit the letter either through the online portal if available or at the local Income Tax office. Make sure to keep a copy of the letter and receipt of submission.

**Sample Letter Format for Requesting Waiver of Penalty:**

```plaintext
[Your Name]
[Your Address]
[City, PIN Code]
[Date]

To,
The Assessing Officer,
[Income Tax Office Address],
[City, PIN Code]

Subject: Request for Waiver of Penalty under Section 234E

Dear Sir/Madam,

I am writing to request a waiver of the penalty imposed under Section 234E of the Income Tax Act for the TDS return filed for the quarter [specify quarter] of FY [specify financial year].

Due to an inadvertent mistake, the TDS return was initially filed with the incorrect TAN [specify wrong TAN]. Upon realizing the error, I promptly filed the corrected return with the accurate TAN [specify correct TAN]. The corrected return was filed on [date], and the notice under Section 200A was received on [date].

I sincerely apologize for the oversight and request your kind consideration to waive the penalty in this case, given that the delay was caused by a filing error, which has since been corrected.

Please find attached the relevant documents, including the proof of corrected TDS return and the notice under Section 200A, for your reference.

Thank you for your understanding and consideration.

Yours faithfully,
[Your Name]
[Your PAN]
[Your Contact Information]
```

### **Additional Steps:**

1. **Verify Status:** Regularly check the status of your request and any pending penalties on the Income Tax Department’s portal.

2. **Consult a Tax Professional:** For complex issues or if you face difficulties, consider consulting a tax professional or legal advisor.

By addressing both the incorrect filing and the subsequent penalty with clear communication and documentation, you can resolve these issues effectively.