TDS Certifcates and 26AS

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During the course of the assessment it has been observed that the Assessing officer is diallowing the credit of TDS , claimed by the assessee based on the 26AS.

01. AO says that since the person(deductor) did not remitted the TDS deducted by him to the GOVT he will not allow the claim and ask the assessee to pay the TAX along with 234B and 234C.

02. Inspite of the fact that the assessee produce the original TDS certificates AO is so adamant that he will not allow the TDS.

03. Is the contention of Assessing officer is right.

04. Why cant AO u/s 131 can ask the deductor to produce the proof of payment? Why AO is asking the assessee to ask the deductor to fill revised return.

What is the remedy available to the assessee in this case. 

Replies (2)

Why is the AO asking the assessee to ask the deductor to revise TDS return when TDS credit is clearly reflected in 26AS?

 

Or did you claim TDS credit as per certificates and the same is not relected in 26AS?

 

The AO can only give TDS credit as reflected in 26AS, if the same isnt consistent with actuals; it is the responsibility of the assessee to ensure that TDS returns with correct information is filed by the deductor. The AO cannot serve notice to the deductor cause he does not have jurisdiction over him. The officers having jurisdiction over TDS matters will over time send notice to deductor for the mismatch, but that takes 2-4 yrs.

 

To remove this mismatch, from AY 2012-13 onwards we have to produce Form 16A from NSDL website.

law does not allow common sense to supersede (particularly in our democracy)

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