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2016 (1) TMI 498 - ITAT AHMEDABAD

2016 (1) TMI 498 - ITAT AHMEDABAD - TMI - Mistake in TDS deducted - assessee filled correction statement with NSDL - order passed u/s 201(1)/201(1A) of the Act raising a demand - Held that:- Original TDS return has been filed showing TDS deducted at ₹ 7,01,986/- and TDS return filed on 2.2.2008 and later on assessee realized after going through its books of account that the correct figure of TDS deducted for quarter 3rd for Asst. Year 200809 was ₹ 5,79,983/- and not ₹ 7,01,986/ .....

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; 5,79,983/- and has deposited the same and has also revised the TDS return by filing correction statement with NSDL and accepted by NSDL.

We are, therefore, of the view that with reference to the provisions of the Act duly supported by the Centralized Processing of statement of TDS Scheme 2013 referred above, the assessee is entitled to revise the TDS return and once this TDS return has been accepted by NSDL then the correct amount of TDS by the assessee for quarter 3rd will stand at .....

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01,986/-. - Decided in favour of assessee for statistical purpose. - ITA No.1814/Ahd/2013 - Dated:- 8-12-2015 - S/Shri Rajpal Yadav, JM, & Manish Borad, AM For the Appellant : Shri M. K. Patel, AR For the Respondent :Shri Vilash V. Shinde, DR ORDER Per: Manish Borad: This appeal of the assessee is directed against the order of CIT(A) XXI, Ahmedabad, in appeal No. CIT(A) XXI/11/11-12, dated 22.4.2013. Order u/s 201(1)/201(1A) of the Income-tax Act, 1961 (in short the Act) was framed on 10.03. .....

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possesses TAN AHMA04316E and is regularly filing its TDS return. This appeal is related to the order u/s 201(1)/201(1A) passed by the Assessing Officer after assessing the TDS return of quarter 3rd relevant to F.Y. 2007-08 i.e. Asst. Year 2008-09 and thereby raising demand of ₹ 2,14,330/- which includes demand of interest of ₹ 83,250/-. Appeal before CIT(A) could not bring any relief to the assessee. 3. Aggrieved, assessee is now in appeal before the Tribunal. 4. Both the grounds are .....

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its record that the actual tax deducted at source for quarter -3rd was ₹ 5,79,983/- and not ₹ 7,01,986/-. After realizing this mistake assessee filed correction statement with NSDL submitting therein the correction statement of TDS deducted at ₹ 5,79,983/- and this correction statement was duly accepted by NSDL. The ld. AR further submitted that TDS deducted at ₹ 5,79,983/- was duly deposited. 6. On the other hand, the ld. DR supported the orders of lower authorities. 7. .....

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201(1A) by processing the original return filed on 2.2.2008 and in this order there is no mention of the correction statement filed by the assessee. 8. TDS returns are required to be filed under the provisions of section 200 of the Act. These TDS returns were being previously filed manually and thereafter Income-tax Department outsourced the filing and processing work of such TDS returns through various agencies who are authorized by Director General (I.T. System) to receive the statement of TDS .....

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types of payments which attracts different types of TDS datas. 9. The above referred scheme duly covers the procedural aspect relating to processing of statement and rectification of mistakes in Rule-5 & Rule-6 of the scheme which reads as below:- Furnishing of correction statement of tax deducted at source 4. (1) A deductor shall furnish the correction statement of tax deducted at source in the form specified by the Director General- (a) at the authorised agency through electronic mode; or .....

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ed in the correction statement of tax deducted at source, if any, furnished by the deductor before the date of processing. (2) The Commissioner may- (a) adopt appropriate procedure for processing of the statement of tax deducted at source; or (b) decide the order of priority for processing of the statement of tax deducted at source based on administrative requirements. Rectification of mistake 6. (1) An Income-tax authority of the Cell may, with a view to rectifying any mistake apparent from the .....

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e deductor shall be furnished in the form and manner specified by the Director General. (4) Where an amendment has the effect of reducing a refund already made or increasing the liability of the deductor, the order under section 154 of the Act passed by an Income-tax authority of the Cell shall be deemed to be a notice of demand under section 156 of the Act. From above, we can understand that tax deductor gets sufficient opportunity to revise the TDS return(s) filed before so much so that once a .....

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