Refund of TDS deposited on Property

This query is : Resolved

VIPIN GUPTA (Querist)
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27 March 2021 Dear Sir,

We have deposited TDS on property but the same was deposited late and the party was unable to claim it in his ITR. The case pertains to A/y 2018-19. Can we as depositor of TDS claim it as refund. of it as we have received mail from company that they were not able to claim the amount as refund in there ITR.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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27 March 2021 You can't claim it as refund. They can file rectification under tax credit mismatch and claim it.

VIPIN GUPTA

VIPIN GUPTA (Expert)
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27 March 2021 Is there any instruction/ circular from department how to claim this mismatch

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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27 March 2021 See the link.

https://www.incometaxindia.gov.in/Pages/tax-services/request-for-rectification.aspx#:~:text=Select%20any%20one%20of%20the,Type'%20from%20drop%20down%20list.&text=Tax%20credit%20mismatch%20correction%20only,check%20boxes%20will%20be%20displayed.&text=You%20may%20select%20the%20check,for%20each%20of%20the%20selections.