Yes, the Jurisdictional Assessing Officer (AO) can still accept manual requests for missed TDS credit claims, even if the TDS is reflected in Form 26AS for a different assessment year. This is particularly relevant when the vendor has filed a correction return, and the refund for the relevant period was issued in January 2025.
✅ Legal Basis for Manual TDS Credit Claims
Section 199 of the Income Tax Act, 1961 allows credit for tax deducted at source (TDS) to be given to the person on whose behalf the tax was deducted. This credit is typically reflected in Form 26AS. However, discrepancies or delays in the reflection of TDS in Form 26AS do not preclude the taxpayer from claiming the credit.
CBDT Instruction No. 5/2013 (dated July 8, 2013) directs that when an assessee approaches the AO with requisite details and particulars in the form of TDS certificates as evidence against any mismatched amount, the AO will verify whether or not the deductor has made payment of the TDS in the Government account. If the payment has been made, credit of the same should be given to the assessee. The AO may also issue a notice to the deductor to compel them to file a correction statement as per the procedure laid down.
📝 Draft Letter for Manual TDS Credit Claim
Here's a draft letter you can submit to your Jurisdictional Assessing Officer:
[Your
Name]
[Your Address]
[City, State, PIN Code]
[Email Address]
[Phone Number]
Date: [Insert Date]
To
The
Assessing Officer
[Jurisdictional AO's Address]
[City, State, PIN Code]
Subject: Request for Manual TDS Credit Claim for Assessment Year [Insert AY]
Dear Sir/Madam,
I, [Your Name], PAN: [Your PAN], am writing to request the manual credit of TDS for the Assessment Year [Insert AY] concerning the following transaction:
- Vendor Name: [Vendor's Name]
- Vendor PAN: [Vendor's PAN]
- TDS Amount: ₹[Insert Amount]
- TDS Certificate: [Attach Form 16/16A or other relevant documents]
Due to [briefly explain the reason, e.g., "a delay in the vendor's filing of the correction return"], the TDS amount was not reflected in my Form 26AS for the relevant assessment year. However, the vendor has now filed the correction return, and the TDS is duly reflected in my Form 26AS for the period ending [Insert Date].
In light of the above, I kindly request you to grant the TDS credit for the Assessment Year [Insert AY] and process any applicable refund.
I have attached the following documents for your reference:
- Copy of Form 26AS reflecting the TDS credit.
- Copy of the vendor's corrected TDS certificate.
- [Any other supporting documents]
I appreciate your prompt attention to this matter and look forward to your favorable response.
Thank you.
Yours sincerely,
[Your Signature]
[Your Name]
Recent Legal Precedents
ITAT Hyderabad: In GSR Ventures Private Limited Vs DCIT - 2022 (5) TMI 1675 - ITAT HYDERABAD, the tribunal directed that the refund of TDS, though in fact was effected during the AY 2017-18, cannot be denied to the assessee when it was appearing in Form 26AS in the AY 2018-19 and claimed by the assessee.
TaxTMI 
TaxTMI 
TaxTMI 
