When assessee fill the income tax return i not enter tds

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Lingaraj K A (Querist)
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03 October 2012 Hello Sir,

For the A.Y 2010-11 when filling the income tax return as per the Income tax.He is a salary person. Company deducted the tax as per the law. When he filling the income tax return.He forget to enter the TDS approximately Rs25,000/-. I also try to solve this problem through Rectification under section 154. But rectification is rejected from the department. Now department issued the notice and intimating us to make payment. my question is any other way in the Act i can approach the department to solve the above issue.

CA. Subhash Dangi

CA. Subhash Dangi (Expert)
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03 October 2012 As per section 139(5), the revised return can be filed before the expiry of one year from the end of the relevant assessment year or before the completion of assessment, whichever is earlier. Thus return of A.Y 2001-11 can be revised till 31st March 2012 or before the completion of the assessment whichever is earlier.

You can’t refile your return if income tax department already did the assessment of your return.

U have not mentioned the nature of assessment and demand notice sent under which section.

It is better to make representation letter to concerned Assessing Officer stating the valid reasons of not mentioning the TDS details in Income Tax Return if the demand notice pertains to TDS on salary and enclose the necessary TDS Certificate and Form 26AS if any.

I wonder, why the TDS deducted by company and it should have shown in Form 26AS is not considered by ITO. If TDS is shown in Form 26AS, the AO could have taken into consideration while assessment.

Check the nature of assessment and damand notice for any difference in income declared in ITR.

Lingaraj K A

Lingaraj K A (Querist)
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03 October 2012 Dear respected Sir,
Thanks for giving the Solutions. I am providing the details of the case as below:
Assessee filled the return of income within due date i.e. on 26-07-2010 (for the A.Y 2010-11). This Income tax return was filed by assessee himself and he forgets to enter TDS in the appropriate column. The software is showing the message “your return has been successfully uploaded” He presumed that return was filed correctly.
Subsequently He received the intimation Under Section 143(1). Then he afraid after saw the Intimation. He approached the one Person. That person instead of filing revised return he applied for rectification Under Section 154 on 2/12/2011.
The rectification of request under Section 154 was rejected on the grounds stating that “IT WAS NOTICED THAT DETAILS OF TDS HAS BEEN CLAIMED BY THE ASSESSEE IN 154 WHICH IS NOT THERE IN 143(1). HENCE, THE RECTIFICATION REQUEST HAS BEEN REJECTED”
After complete the above procedure. Now he came and approach me to solve the problem.
I verified all the documents Form No 16 and FORM NO.26AS was showing the TDS amount correctly but he not entered the same in return of income.
On the above ground, request for rectification has been rejected Under Section 154. Everything is OK from my side but assessing officer is not accepting. Eagerly I am asking you sir, any other alternate way to solve the problem as per the law.

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CA. Subhash Dangi

CA. Subhash Dangi (Expert)
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03 October 2012 Just check the Intimation U/s 143(1),whether the TDS particulars are included in the column as computed U/s 143 (1) by by CPC/AO.

If not taken, then You approach the concerned AO in which your client jurisdiction comes for rectification by making application. The CPC, IT dept will transfer the file to the concerned AO after assessment U/s 143(1).
The AO alone can able to rectify the mistake and revise the assessment order accordingly.

Prakash Kochar

Prakash Kochar (Expert)
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03 October 2012 Form No. 16 or 26AS is also a part and parcel of record which should have been taken in consideration for purpose of rectification by AO. Salary income attracts tax and liability of employer to deduct tax at source but remained to be shown in return submitted is apprant mistake from face of record which may be rectified.

2.As per sect. 199 'A'is entitle for credit of tax deducted. You can claim the credit for tax deducted at source out of salary. Against demand raised submit application for giving credit for TDS and to adjust against demand.

3. You may file petition u/s. 264 before CIT to remove the hardship by submitting all the details with salary TDS certificate.
assessee is entitle for credit of tax paid or tax deducted for which no time limit is applicable.