Question ID : 29627

TDS CREDIT IF THE DEDUCTOR HAS NOT FILED TDS RETURN ONLINE

AN ASSESSEE SOLD GOODS TO CONTOONMENT BOARD IN FY 2013-14. DVAT TDS@2 DEDUCTED ON THE SALE AND DULY DEPOSITED BY THE CONTOONMENT BOARD BUT FAILED TO FILE ONLINE SINCE THEY WARE NOT AWARE OF NOTIFICATION NO No. F. 3(364)PolicyVAT438-449 DATED 11.07.2013 TO FILE DVAT 48 ONLINE. RESULTANTLY NEITHER TDS AMOUNT REFLECTED NOR CLAIMED BY THE ASSESSEE IN THE DVAT RETURN FOR THE PERIOD. WHEN ASSESSEE APPROACHED WITH DVAT AUTHORITY TO GRANT REFUND BASED ON THE FACTS FIGURE, HE REFUSED TO ALLOW THE REFUND SAYING THAT HE CAN ISSUE REFUND ONLY IF IT WILL REFLECTS IN THE DVAT RETURN. KINDLY ADVICE.