2022 (12) TMI 643

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....elhi ["learned CIT(A)"], for the assessment year 2021-22. 2. In this appeal, the assessee has raised the following grounds: "Ground No.1 On the facts and in the circumstances of the case and in lave the Learned TOS CPC bas erred in raising demand or short payment of TDS under sections of the Act amounting to Rs. 2,64,75,788. The Appellant humbly prays that the Learned TDS CPC be directest to delete the demand for short payment of TDS under section 195 of the Act. Ground No.2 On the facts and in the circumstances of the case and in law, the Learned TOS CPC has erred in calculating interest on short payment and interest on late deduction of TDS under section 201 of the Act amounting to Rs.34,02,....

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....to DCIT-15(3)(1) as well as DCIT (TDS) (OSD), requesting to consider the deposit of taxes on dividend under challan No. 281 though erroneously deposited vide challan No. 280. Vide intimation dated 05/04/2021, issued under section 200A/206CB of the Act for Q2 demand of Rs. 2,95,78,630, was levied on account of short payment of taxes. 5. The learned CIT(A) vide impugned order after taking note of the letters filed by the assessee held that the assessee has simply requested both the AO (including TDS) to treat the tax paid through challan No. 280 as tax paid as TDS, however, has not made any formal request for correction of challan from 280 to 281 with the AO (TDS). The learned CIT(A) further held that the AO (TDS) only after receipt of a f....

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....s deposited on TAN No.MUMW/04164G under minor head 106. However, for a challan to be utilized in the TDS statement against the underlying deductees it should be deposited under minor head 200. Therefore his office has tried to raise the online challan correction ticket change the miner head, 106 to minor head 200 but the TRACES system doesn"t allow to change the minor head of the challan without changing the TAN of assessee. The screenshots in this regard are attached for your ready reference. The above sue has also been escalated to CPC-TDS (as per trail mail) for either necessitating the required changes in the challan from back end or enabling the system to allow the TDS-AO to do the same from his login at TRACSES AO-Pa....