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IN THE HIGH COURT OF ALLAHABAD, LUCKNOW BENCH
SHEKHAR B.SARAF, PRASHANT KUMAR
U.P. Rajya Nirman Sahakari Sangh Limited – Appellant
Versus
Union Of India Min.Of Finance Dept. Of Revenue Thru. Secy. Andors – Respondent
| Table of Content |
|---|
| 1. writ petition under article 226 for tds refund. (Para 2) |
| 2. petitioner entitled to tds refunds based on form 16a. (Para 3) |
| 3. court affirms tds verification guidelines. (Para 4 , 5) |
| 4. refunds must not depend solely on form 26as. (Para 6 , 7 , 8) |
| 5. petition disposed with directions to comply with guidelines. (Para 9 , 10 , 11 , 12) |
JUDGMENT :
1. Heard Sri D.D. Chopra, learned Senior Advocate assisted by Ms. Chandni Bhatia, Sanyam Agarwal and Sri Shailesh Verma, learned counsel appearing for the petitioner and learned counsel appearing on behalf of the respondents.
2. This is a writ petition under Article 226 of the Constitution of India wherein the petitioner has made the following prayers :-
"(a) issue a writ of certiorari or any other writ or order of similar nature quashing notice dated 05.12.2017 issued under section 22693) of the Act (Annexure No.1) issued by the Opposite Party No.3 directing Opposite Party No.4 to pay Rs. 3.50 crore from the bank account of the Petitioner held with Opposite Party No.4.
(b) Issue a writ of Mandamus or any other writ or order of similar nature commanding Opposite Party no.3 to allow credit of TDS deducted in favour of the Petitioner
Tax refunds must be granted upon valid proof of TDS deductions, regardless of discrepancies in Form 26AS.
The taxpayer is entitled to TDS credit despite the deductor's failure to remit the deducted taxes, ensuring no coercive demand is imposed on the taxpayer according to statutory provisions and directi....
The main legal point established in the judgment is the obligation of the Assessing Officer to verify and ensure the correct credit of TDS to the taxpayer's account, emphasizing the importance of tec....
The Assessing Officer must verify and rectify TDS credit discrepancies proactively to ensure taxpayers receive appropriate credits, as errors caused by deductors should not burden the taxpayer.
The court ruled that tax credits must be recognized even if not recorded in the official form, as no limitation period restricts a taxpayer’s right to seek redress for corrective filings.
Revenue authorities must implement binding orders from ITAT within a reasonable time frame, ensuring the timely processing of TDS credits and refunds under Article 265.
The central legal point established in the judgment is the obligation of the assessing Officer to implement the direction of the CIT(a) and to pass appeal effect order and pay refund, if any, along w....
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