TaxTMI 
TaxTMI 
2023 (1) TMI 218
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.... in restricting the credit of TDS to Rs. 6,02,319/- out of total TDS gain of Rs. 14,46,276/- thereby short granting TDS to the tune of Rs. 8,43,887/-. 3. Facts in brief are that the assessee filed return of income on 30.09.2008 claiming refund of Rs. 70,468/- after claiming the credit for TDS deducted at source of Rs. 14,46,276/-. However it was found by the assessee through online e-filing portal of Income Tax Department that a demand of Rs. 17,18,622/- has been raised vide demand not no. 2016200810000588691C by denying the credit of TDS to the tune of Rs. 8,43,847/-. Thereafter the assessee moved a rectification petition before ACIT, Circle-2(1), Kolkata on 09.03.2017 attaching therewith all TDS certificates along with copy of statement ....
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....rder, we observe that issue pertains to short granting of credit in respect of TDS to the tune of Rs. 8,43,887/-. We observe from the records before us that assessee has claimed total TDS of Rs. 14,46,276/- which was supported with original TDS certificates as noted in the facts above. The assessee moved several applications before the AO and also before the CBDT but to no avail. We observe every time the assessee has proved the deduction of TDS and also the deposit of the same within the due time by the deductors before the authorities but to no avail. Even the Ld. CIT(A) simply dismissed the appeal of the assessee in a mechanical manner by citing the reason that there is mismatch in NSDL data for no evidences were proved. We are mindful o....
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....details loaded by the deductors. The Act empowers and authorises the Assessing Officer to verify the contents of the return and notices can be issued to a third party, i.e. the deductor, to furnish information and details. The deductor, the principal officer or person responsible for making deduction, once issued notice to appear, in most cases, would like to comply with the statutory requirements and also furnish details with regard to TDS deducted from the income of the assessee. The statutory powers given to the Assessing Officer are sufficient and should be resorted to and the assessee cannot be left to the mercy or the sweet will of the deductors. Therefore, we direct that when an assessee approaches the Assessing Officer with requisit....
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....fficer while verifying or examining the return. Section 234E will also require similar verification by the Assessing Officer. In such cases, if required, order under Section 154 of the Act may also be passed. Circular No. 4 of 2012 will be equally applicable. This is the seventh mandamus which we have issued." We also note that CBDT has issued instruction from time to time to the AO's qua the manner of processing the return and giving TDS credit. The Hon'ble Delhi High Court in its above judgment issued seven mandamuses for necessary action of Income Tax Department, one of which is regarding the issue of non-credit of TDS to the taxpayer due to TDS mismatch despite the assessee furnishing before the AO, TDS certificate issued by the deduct....