TDS mismatches - Redressal of Taxpayer grievances
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 in ITR.
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 of 2015 dated 14.05.2015 directing the AOs to give credit for taxes paid on the basis of evidence furnished by the taxpayer.
Since the number of demand entries is very large, therefore, taxpayers remain dissatisfied.
Now, Chairman, CBDT desires that the standard operating procedure as per Circular No. 8/2015 may be strictly followed by all Assessing Officers and immediate action be taken to reduce the grievances of the taxpayers.
Let us hope the desire of the Chairman is fulfilled by the field.