Railway TDS

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Case Synopsis:
Pension of a retired railway employee credited every month in Bank Account.

TDS appropriately deducted by authorities (as evident in Bank Statement)

Railway has not filed it's TDS return, owing to which the assessee is unable to get refund.

Repeated requests and application to railway for rectification of their TDS return filed, but of no use.


*Question:*
How to make Railway to rectify it's TDS return, so that the assessee gets refund.
Replies (9)
If you have solid proof about your employer not depositing the taxes deducted, it is best to bring this to your employer's notice before taking further steps. If your employer does not respond even after repeated requests, you can take action by filing a written complaint to your assessing officer
Dear Sir, thanks for the prompt reply.
the issue refers to the payment of arrear salary after retirement.
the only evidence that the assessee has is that of Bank Statement clearly mentioning the amount of TDS each month.
would the Bank Statement construe a solid proof?
Yes Bank statement is a solid proof but you should mention the TDS deducted every month. You have to show such bank statement to Assessing officer
You have to do follow up with the railway , if they don't do then you can make complain in income tax tds
Appeal to Assessing officer is the best option
You cannot file appeal
I have requested the concerned dept of Railway (Accounts Dept) several times, but to no avail.

Should I file a request to the ITO/my AO regarding the same?
But why can he file appeal, if he has solid proof that TDS has been deducted by deductor and if railways has not filed TDS return so he should file an appeal with Assessing officer.

The issue with respect to the applicability of
prosecution proceedings for failure to pay the TDS
amount within the stipulated time has been a subject
matter of debate before the Courts.
Some of the Courts8 have held that prosecution
proceedings under Section 276B of the Act can be
initiated for failure to pay the TDS amount. However,
in few cases9
, Courts have quashed the prosecution
launched for an offence under Section 276B of the
Act for delay in depositing the amount of TDS.
The act of non-deduction or non-payment is an
offence only if such act was done without any
reasonable cause or excuse. The Patna High Court
in the case of Banwarilal Satyanarain and Ors10
observed that the initial onus remains on the
prosecutor to establish all the ingredients of an
offence and for charge under Section 276B of the
Act. In case the prosecution is able to discharge the
initial onus, then the onus will shift on to the accused
person to show that they had a reasonable cause for
failure to deduct or to deposit the tax.
Yes you can request to Your AO, then let's see what he respond to you,

and appeal can be file against order , whether any order is issued here ?


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