Tds - status - unmatched

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

02 September 2013 From one of our client we received TDS Certificate Form 16A for A.Y. 2013-14 with "Status of matching with OLTAS* U " and BSR code & challan sr no. blank . In 26AS of our company also showing Status of Booking "U".
Our client is not responding on this querry and our CA issaying this Form 16A is not valid we can't accept this . So what we can do for this issue. Please help someone.

Hemant Kumar

Hemant Kumar (Expert)
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02 September 2013 Request to your client for remove error and revising the return. You will get claim after revising the return.

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CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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02 September 2013 Yes your client first need to revise return by rectifying the return and then only u will be granted refund.

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VISWANIVAS

VISWANIVAS (Expert)
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02 September 2013 It is unfortunate that some deductors do not respond and correct the tds data. The deductees donot have any recourse against the deductors nor department has powers to discipline them. Poor tax payers looses tax refund dues.

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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02 September 2013 In recent notification it is notified that if tds is properly paid then in such cases mismatch Ao should grant relief via tds credit.

VISWANIVAS

VISWANIVAS (Expert)
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02 September 2013 But how many AOs oblige ?
Implementation is circuitous.
However it is a start in right direction.

Hemant Kumar

Hemant Kumar (Expert)
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03 September 2013 See here:

INSTRUCTION NO 11/2013, Dated: 27 August, 2013 Subject: Action on Unmatched Challans reflected in Form 26AS – direction of the Hon’ble Delhi HC in the case ‘Court on Its Own Motion vs. UOI & Ors in WP(C) 2659/2012 & WP(C) 5443/2012′- regarding 1. The. Hon’ble Delhi High Court vide its judgement in the case ‘Court On its Own Motion vs. UOI and Ors’ (W.P. (C) 2659/2012 & W.P. (C) 5443/2012 dated 14.03.2013) has issued seven mandamuses for necessary action by Income-tax Department, one of which is regarding the issue of ‘Unmatched Challans’ reflected in Form 26AS where the report by the deductor in the TDS statement are not found available in the OLTAS database resulting in TDS mismatch. 2. The unmatched challans belong to two categories of TDS statements, viz.- (i) Statements pertaining to FY 2011-12 and earlier which have been processed by jurisdictional TDS Assessing Officers [hereinafter AOs(TDS)] (ii) Statements pertaining to FY 2012-13 onwards, now processed by CPC(TDS) 3. The Hon’ble Delhi High Court (reference: para 42 of the order), has directed that “…with regard to unverified TDS under the heading ‘U’ in form 26AS for verification and correcting unmatched challans within a time period, which should be fixed by the Board keeping in mind the date of filing of return and processing of return by the assessing officers.” 4. In view of the above direction of the Hon’ble High Court, it has been decided by the Board that the CPC(TDS)/AOs(TDS) shall immediately issue letters to the deductors, in whose case TDS challans are unmatched, with a view to verify and correct these challans. If necessary, the deductors may be asked to file correction statements, as per the procedure laid down and necessary follow up action be taken. The task should be completed by 31st December, 2013 for FY 2012-13 in the case of CPC (TDS) and FYs 2011-12 & earlier in case of AOs (TDS). 5. This may be brought to notice of all Officers working under your jurisdiction for compliance. 6. Hindi version shall follow. F. No. 275/0312013-IT(B) (Anshu Prakash) Director IT (Budget), CBDT

Read more at: https://www.caclubindia.com/forum/unmatched-tds-challans-in-form-26as-to-be-verified-corrected-by-31-12-2013-cbdt-263646.asp#.UiVY1NKnrr8

VISWANIVAS

VISWANIVAS (Expert)
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03 September 2013 Thanks Hemant. In order to start 'any-how' computerisation OLTAS implemented without robust validations. I admit the department has one of best IT work force. But the OLTAS users are not so tech savy. Only stringent system validations at entry/uploading stage will only eliminate U entries. Similarly SMS/email TDS credits on real time will help correction of U entries instantly.

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