CBDT’s Directive Reg Redressal Of Taxpayer Grievances Raised Due To TDS Mismatches

The CBDT has issued a letter dated 15.02.2015 in which it has pointed out that taxpayers are facing problems due to mismatch of TDS/other taxes. These problems may be due to the non-reporting of TDS and uploading the TDS details improperly by their deductors. As a result, demand notices are being sent to the taxpayers due to non-availability of the tax credits for claim. The CBDT has drawn attention to Circular No. 8/2015 in which AOs were directed to give credit for taxes paid on the basis of evidence furnished by the taxpayer. The CBDT has directed that the SOP as per the said Circular should be strictly followed and immediate steps should be taken to reduce the grievances of the taxpayers.


DIRECTORATE OF INCOME TAX (SYSTEM)
ARA Center, Ground Floor, E-2, Jhandewalan Extension,
New Delhi – 110055

F.No. Dated: 15.02.2016

To
The Principal Chief Commissioners of Income-tax/ CCsIT (By Name) Ahmedabad/ Allahabad/ Amritsar/ Bangalore/ Baroda/ Bhopal/ Bhubaneshwar/
Bareilly/Chandigarh/ Chennai/ Cochin/ Coimbatore/ Dehradun/ Delhi/ Durgapur/ Guwahati/Hubli/ Hyderabad/ lndore/ Jaipur/ jalpaiguri/ Jodhpur/ Kanpur/ Kolkata/ Lucknow/Ludhiana/ Madurai/ Meerut/ Mumbai/ Nagpur/ Nashik/ Panaji/ Panchkula/ Patna/ Pune/Raipur/ Rajkot/ Ranchi/ Shimla/ Shillong/ Surat/ Thane/ Trichy/ Trivandrum/ Udaipur/Vishakhapatnam

Subject: Redressal of Taxpayer grievances raised due to TDS mismatches – Reg. Sir/Madam,

This is in reference to the subject mentioned above. The taxpayers are facing problems due to mismatch of TDS/other taxes. These problems may be due to the non-reporting of TDS and uploading the TDS details improperly by their deductors. As a result, demand notices are being sent to the taxpayers due to non-availability of the tax credits for claim i ITR.

2. The demand created prior to 01.04.2010 was uploaded manually. There may have been mistakes in uploading the demand (e.g. already paid demand was wrongly uploaded without giving credit for taxes paid, same demand was uploaded more than once, demand created u/s 143(1) was again included in demand created u/s 143(3) etc. Since the details of these assessments are not available in CPC(ITR), CPC(ITR) is not in a position to resolve any grievance in such cases. Further, more than 90% of demand entries in CPC FAS involve demand of less than Rs. 1 lakh. In order to handle these cases, the CBDT issued circular No. 8/2015 (copy attached) directing the AOs to give credit for taxes paid on the basis of evidence furnished by the taxpayer.

4. In this regard, Directorate has from time to time issued instructions to the field officers about the procedures to be followed in such cases. Since the number of demand entries is very large, therefore, taxpayers remain dissatisfied. Accordingly, Chairman, CBDT has desired that the standard operating procedure as per Circular No. 8/2015 may be strictly followed by all Assessing Officers under your charge and immediate steps need to be taken to reduce the grievances of the taxpayers.

Yours faithfully,

(Ramesh Krishnamurthi)
Addl.DGIT(S)-III, New Delhi


3 comments on “CBDT’s Directive Reg Redressal Of Taxpayer Grievances Raised Due To TDS Mismatches
  1. vswami says:

    OFFHAND
    To avail of the benefit of the subject directive, should the circumstances so warrant or becomes inevitable,deductor or deductee, as the case may be, for an expeditious resolution of any such grievance, may prefer to directly interact with /communicate to the Signatory. With a view to enabling to do so, following on and in accordance with the spirit behind the recent public pronouncement , should it not have been a great help if the personal e’mail ID and Contact tel. No. of the Signatory been made available. As not done so, wish that to be done at least now.

  2. bobjee kurien says:

    Why does cbdt reissue instruction?

    • b.s.waghela says:

      Because some AOs are unaware of the Instructions and some AOs are deliberately not following them. Board should take action against such erring officers.

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