Adjustment of refund u/s 245

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yashsr (Querist)
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17 April 2012 Hello,

An assessee received an intimation u/s 245 of the Act for AY 2011-12. A refund of some amount for AY 11-12 was proposed to be adjusted with a bigger demand AY 08-09. This demand in fact never existed and hence this intimation has been properly replied with all proofs like Form 26AS etc. This intimation was dated 31.01.2012 but was replied in the first week of April.

Now all I want to know is whether any amount of refund for AY 11-12 has been adjusted with AY 08-09's fake demand that the Department has been created. Is there any way I can check that on TIN-NSDL website or Income Tax Website?

yashsr

yashsr (Querist)
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19 April 2012 Experts, any ideas?

Aashok Kumar Sharma online

Aashok Kumar Sharma online

(Expert)
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14 July 2024 To verify whether any refund for AY 2011-12 has been adjusted against the alleged demand for AY 2008-09, you can follow these steps:

1. **Login to Income Tax e-Filing Portal**: Visit the Income Tax e-Filing website (https://www.incometaxindiaefiling.gov.in/) and login with your credentials (user ID, password, and captcha).

2. **Navigate to My Account**: After logging in, go to "My Account" tab on the dashboard.

3. **View Form 26AS**: Under "My Account", select "View Form 26AS (Tax Credit)" option.

4. **Select Assessment Year**: Choose the Assessment Year 2011-12 (the year for which refund was due) from the drop-down menu.

5. **Check Tax Credits**: Form 26AS will display details of tax credits including TDS, TCS, and advance tax paid. It will also show if any refunds have been adjusted against any outstanding demands.

6. **Verification of Adjustments**: In Form 26AS, specifically look for entries related to adjustments of refunds against any demand. This section typically appears under Part C of Form 26AS.

- If there has been an adjustment, it will be reflected in the Form 26AS against the relevant Assessment Year (likely AY 2008-09 in your case).
- The adjustment will show the amount of refund adjusted and the corresponding demand against which it was adjusted.

7. **Rectification Status**: Additionally, check the status of your rectification request or response to the intimation under Section 245. This can often be found under the "Rectification Status" option in the e-Filing portal.

### Steps to Follow:

- **Visit the Income Tax e-Filing Portal**: https://www.incometaxindiaefiling.gov.in/
- **Login**: Use your credentials to access your account.
- **Navigate to Form 26AS**: Go to "My Account" > "View Form 26AS (Tax Credit)".
- **Select Assessment Year**: Choose AY 2011-12.
- **Check for Adjustments**: Look for any entries showing adjustments against demands.
- **Verify Rectification Status**: Check the status of your rectification request or response to the Section 245 intimation.

If you find that a refund for AY 2011-12 has been adjusted against the alleged demand for AY 2008-09, and you believe this demand is incorrect or non-existent, you may need to take further steps such as filing a rectification request or contacting the Income Tax Department for clarification and correction. Proper documentation and proofs submitted along with your response to the intimation should support your case.

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