Refund against form16A

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P Hemanth Kumar (Querist)
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11 June 2011 Sir,

Please provide me urgently any board circular / notification / citation regarding IT refund can be given against form 16A even 26AS not matching for the Asst. Year 2007 - 08, 2008 - 09 & 2009 - 10. The refund is more than 1 lakh and return filed under ITR V.

Thanking you,

Kumar

CA MANOJ GUPTA

CA MANOJ GUPTA (Expert)
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12 June 2011 APPROACH THE JURISDICTIONAL AO

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CA Vikram S. Mathur

CA Vikram S. Mathur (Expert)
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12 June 2011 There is no circular that comes immediately to mind, but it does come under the jurisidiction of the concerned Assessment Officer to take an appropriate call, and technically a refund can be granted if there is reasonable cause to believe that tax was deducted and deposited in the Government kitty, but for some reason eFiling of the same was not done.

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shrikant

shrikant (Expert)
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12 June 2011 Dear Friend there is no specific board circular for this but as per Income tax Act it is no mantory to follow Form 26 AS. The form 26 AS is only for information purpose. The AO must have to give tax credit on the basis of either physical copy of certificate or Form 26 AS if you do not have physical copy of certificate.