How to get refund of Income Tax paid in excess ?

[KASTURI SETHI]

Dear  Experts,

The following query has been raised by my brother who is Retired Bank  Manager (Punjab & Sindh Bank);-

'I retired on 31.8. 2018 and return of my income including retirement benefits  was filled on June 19. The Leave encashment amount was 748000/- and exemption on it was for Rs Three lac. I paid tax on 448000/- as my employer deducted the tax @ 20 percent. Now I have come to know that Govt.  has issued an order in which gratuity amount has been enhanced and it is considered that leave encashment rebate is also on full amount, I mean to say full leave encashment is exempted, but to get refund on excess TDS is payable by the Income Tax department  by getting permission. I have also come to know that permission has not been granted by the jurisdictional  Commissioner but the employees who file their case with High Court get decision in their favour. In this situation what should I  do to get refund. Secondly some seniors say that the case can not be opened after five yrs. My refund works out to Rs. 88000/- approximately.'

Any advice please.

Thanks a lot

AI Summary

Employee seeks Rs 88,000 refund after TDS on leave encashment despite later government exemption; refund blocked administratively A retired bank manager paid TDS on leave encashment of Rs 748,000 with only Rs 300,000 initially treated as exempt, but a later government order appears to exempt the full amount; the taxpayer claims excess TDS of about Rs 88,000 and says refunds require permission from the jurisdictional Commissioner, which has allegedly been withheld, while others obtain relief by litigating in the High Court. Key issues are whether the new exemption applies to the tax year in question, the administrative route for refund versus judicial remedy, and whether any limitation period (five years) bars reopening or refund claims.