Pursuant to the judgement of the Delhi High Court in Court on Its Own Motion vs. UOI 352 ITR 273, the CBDT has issued Instruction No. 11 of 2013 dated 27.08.2013 stating that where the report by the deductor in the TDS statement are not found available in the OLTAS database resulting in TDS mismatch, the CPC(TDS)/ AOs(TDS) shall immediately issue letters to the deductors, in whose case TDS challans are unmatched, with a view to verify and correct these challans. If necessary, the deductors may be asked to file correction statements, as per the procedure laid down and necessary follow up action be taken. It has been directed that the task should be completed by 31st December 2013 for FY 2012-13 in the case of CPC (TDS) and FYs 2011-12 & earlier in case of AOs (TDS).
CBDT Instruction No. 11/2013 dt. 27.08.2013 reg unmatched credit in Form 26AS (78.5 KiB, 6,247 hits)
For the year pertaining to 2011-12 quarterly return was filed. In that return by mistake Or by carelessness ……
there were about 10 deductees whose PAN Nos. was not available amount was entered in lumsum and filed.
to be more clear ABCDE1111E tds amount 1520 ABCDE2222E TDS amount 2000. Now total of these 2 i.e 3520 was entered. Now the Dept has sent a letter to the Deductor to file correction notice on complaint received from PAN holder of abcde2222E . Though the deductor is not against doing so. But the software does not allow the amount so entered to be divided except correcting PAN Nos. in such cases.
Hence I convey the concered to make note of these problems also and do justice. This will avoid unnecessary fighting between Deductor and Deductee and this does waste the hvaluable time of the Income Tax Ombudsman / RBI ombudsman.