Required course of action if deductor doesnot deposit tds on rent?

A B Kundu (Professional) (1422 Points)

07 July 2019  

Mr. A gives his one property in let-out. During the year the Tenant has paid the rents to Mr. A after deducting tax @ 10%, but didn't deposit the TDS to the govt. as well as no return has been filed by him. Hence, in the 26AS of Mr.A, such TDS credit is not reflecting. In spite of making several requests, the tenant refused to deposit such TDS amount to the govt.

In this situation, what Mr. A should recourse to? Whether it can be suggested him to file a Grievance from the IT portal stating all the facts or meet physically the jurisdictional AO? Whether he can cliam that TDS amount in his return, although he doesn't know the TAN of the tenant?