Accounting entry for income tax refund

One of my clint is NGO they are enjoying tax exemption u./s 12A of IT act . They are working in capacity of counsoltant in many govt projects where they recd payment after deducting Tds . so Tds reciviable a/c shows dr balance. in there it return  they ask for refund  from deptt for  those tds. deptt has allowed say 90% of tds rec accounts dr balance . so what wil be accounting enrties in this case??

Thanks in advance 

Pls reply after all you are an expert