Tds claim

This query is : Resolved

vishal singla (Querist)
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10 April 2015 in a y 12-13 tds worth rs 25000 shown in 26as but not claimed by assessee in return due to not received tds certificate and not accounted in books of account.
assessment completed u/s 143(3) without giving credit of tds amount Rs 25000.whether any rectification application can be filed for claim tds rs 25000 .

CS Advocate Abhishek Goyal

CS Advocate Abhishek Goyal (Expert)
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11 April 2015 TDS should have been claimed in AY 2012-13 on the basis of shown in form 26AS. Now rectification can be filed but the AO may take the plea that no rectification can be granted in respect of a claim which was not originally made in the return. He may also take the plea that fresh claim is not permissible under rectification since it does not constitute mistake apparent from record. However assessment is completed u/s 143(3) and TDS is shown in 26AS on the basis of that you may take the plea that even though assessee has not made the claim but the same is reflecting in 26AS and therefore entitled. However, claim will be allowed only if income corresponding to TDS is duly shown in return.