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2022 (12) TMI 643 - AT - Income TaxShort payment of TDS u/s 195 - error in depositing TDS under the wrong challan - assessee has declared dividends to its shareholder who is a non-resident as per the provisions of the Act - demand raised vide intimation issued u/s 200A/206CB - HELD THAT:- Wrong challan filed by the assessee while depositing the tax deducted at source u/s 195 in respect of payment of dividend to the non-resident shareholder. From the applications filed by the assessee, a copy of which has been brought on record, we find that the assessee has pursued this matter with the concerned authorities and not only requested to consider the deposit of taxes on dividends by the company but has also prayed for correction of the challan from challan No. 280 to challan No. 281. From the copy of the email dated 06/12/2022, filed by the learned DR, we find that the office of DCIT (OSD) TDS has escalated the issue to CPC – TDS for either necessitating the required changes in the challan from the backend or enabling the system to allow the TDS–AO to do the same from his login at TRACES AO – Portal. Therefore, we deem it appropriate to direct the concerned authority to make every possible endeavour of carrying out the necessary correction in the challan within a period of 2 months from the date of receipt of this order and grant the relief to the assessee as per law. As a result, grounds raised by the assessee are allowed for statistical purposes.
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