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Form 26as download for fy 2007-2008

rashmi1kanta (MANAGER) (110 Points)

20 June 2015

Hi All , How to download form26AS for FY 2007-2008 , IT deptt is not accepting TDS shown in Form16 & issued full demand to me and Former employer is also not co-operating to certify TDS deduction done , Can anyone suggest on this.

Br//Rashmi

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rashmi1kanta (MANAGER) (110 Points)
Replied 20 June 2015

Originally posted by : rashmi1kanta
	Hi All , How to download form26AS for FY 2007-2008 , IT deptt is not accepting TDS shown in Form16 & issued full demand to me and Former employer is also not co-operating to certify TDS deduction done , Can anyone suggest on this. Br//Rashmi

Gaurav Sharma (Student CA Final ) (22 Points)
Replied 21 June 2015

Sir, first of all Apply Rectification Application u/s 154 for Demand Stating that "I am totally Disagree with Demand" Reason for Disagreement: Total amount of TDS is shown in form 16A and remember you have to annexed Original Form 16A while making Application Thank You

KESAPUR THARANATH SHENOY (B.Com) (21 Points)
Replied 03 August 2015

Dear sir

Kindly downloan 26as for FY 2007-08 for PAN : AADPS5297C

K T SHENOY

S. Shiroor (Others) (1207 Points)
Replied 03 August 2015

Just go to your jurisdiuction AO and tell him to. give an application for copy of 26As.

or fill feed back form to traces here

https://www.tdscpc.gov.in/app/feedbacktds.xH T M L.

or email to contactus @ tdscpc.gov.in.

If you have form 16 just fill the challan details in NSDL web site to see the authenticity

of the challan. The amount /date and challan number should match.

Z ( ) (2960 Points)
Replied 03 August 2015

There is no requirement to produce form 26AS . Form 16 in itself is sufficient proof.

Write an application to Your ITO and attach the copy of this form 16 and the demand notice alongwith your ITR

Also quote following provisions and court judgements in your favour-:

S.205 of the income tax act 1961, as per which "Where tax is deductible at the source under the foregoing provisions of this Chapter, the assessee shall not be called upon to pay the tax himself to the extent to which tax has been deducted from that income."

Citicorp Finance (India) Ltd Vs. ACIT Wherein it was held that

The AO is not justified in denying credit for TDS on the ground that the TDS is not reflected in the computer generated Form 26AS.

3i Infotech Limited wherein it was held that "merely because the Department’s system does not indicate the TDS refund, it cannot be held that the assessee should be compelled to deposit the amount once again. It is for the Department to check the error in its system or point out fallacy in the assessee’s claim. There can be no question of penalizing the assessee for no fault committed by it"

CBDT Instruction 5/2013

when an assessee approaches the Assessing Officer with requisite details and particulars in the form of TDS certificate as an evidence against any mismatched amount, the said Assessing Officer will verify whether or not the deductor has made payment of the TDS in the Government Account and if the payment has been made, credit of the same should be given to the assessee.

The Delhi High Court in Courts on Its Own Motion Vs. CIT 352 ITR 273

[The circular I cited above was issued consequent to this judgement]

If AO does not cancel the demand you may also appeal to Commissioner of Income Tax (Appeals).

[Prefer meeting Assessing officer personally and take 2 copies of the letter and receive acknowledgement on them, as a proof]