Rectification u/s 154(7) of tds demand u/s 272a(2)(k)

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RAJESH KUMAR (Querist)

13 February 2019 Hi...,
I have checked there is manual demand created by AO on the traces Portal of Total Rs.3,33,300 for the For FY.2009-10, 2010-11 & 2012-13.

While i visited to the ITO Nirman Vihar, Delhi, found clarification from the AO that It was created u/s 272A(2)(K) which for delay furnishing of TDS return. although i have filed those TDS statement within the time prescribed on due date.

I have filed rectification u/s 154 dated January 30,2019, but AO is not considering my application stating that time(4 years) for rectification is expired.

Now what recourse/ remedy is available to rectify those mistake which are apparent from the record of the tax authorities.

Thanks
Your valuable suggestion will be highly appreciable

CA Abhishek Goyal

CA Abhishek Goyal (Expert)

13 February 2019 Hi,
You can simply write a covering letter stating the whole issue.
Do mention from the start of the return filing to the date of demand. So that AO can get the idea.
Also attach the acknowledgement receipt of TDS Returns and required documents so that they can understand the main issue.
Thanks,
Regards
CA Abhishek Goyal

RAJESH KUMAR

RAJESH KUMAR (Querist)

13 February 2019 Thanks CA Abishek Goyal ji
We have attached the acknowledgement receipt of TDS Returns and required documents along with rectification application so that they can understand the main issue and also make AO understood.
Now what kind of defense is available to rectify those mistakes committed by Department.

CA Abhishek Goyal

CA Abhishek Goyal (Expert)

05 March 2019 Hi,

Apparently in your case, you can not revised the return on TRACES portal as demand is for late filing fees. It is system generated demand. Hence You have to wait for the AO's reply. You can download Justification report from TRACES to get more idea on this.

RAJESH KUMAR

RAJESH KUMAR (Querist)

05 March 2019 but this is not system generated demand. It is a mannual demand created by AO for which there is no justification available on the traces to download.

CA Abhishek Goyal

CA Abhishek Goyal (Expert)

05 March 2019 So in that case, only manual reply will suffice. You have to meet AO in this regard. As you have proofs of ontime filing returns, no penalty will be levied.

RAJESH KUMAR

RAJESH KUMAR (Querist)

05 March 2019 I have filed rectification u/s 154 dated January 30,2019, but AO is not considering my application stating that time(4 years) for rectification is expired. AO knows that demand is not januine but still not taking any action to rectify those demands.
Now what recourse/ remedy is available pls suggest.

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