REPRESENTATIVE SSESSEE

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A wife filed an income tax return as a representative assessee for her deceased husband, claiming TDS deducted from his pension and interest. However, tax authorities have issued a demand for the TDS amount, stating it's from a different PAN than the self-assessment tax paid. Rectification and grievance attempts have failed. The core issue appears to be that the self-assessment tax was paid under the wife's PAN, while TDS was deducted from the deceased husband's PAN. The advice suggests filing a revised return under the deceased's PAN to claim the TDS and potentially using rectification under tax credit mismatch to resolve the current demand.

C.S.MADHURANATH

C.S.MADHURANATH (Querist)
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13 September 2023 DEAR SIR, WIFE HAS FILED A RETURN ON BEHALF OF HER DECEASED HUSBAND IN THE CAPACITY OF A REPRESENTATIVE ASSESSEE. THERE WAS TDS MADE FROM HER HUSBAND PAN FROM PENSION AND INTEREST. SHE HAS PAID SELF ASSESSMENT TAX ALSO. THE TAX AUTHORITIES HAVE SENT A DEMAND FOR THE AMOUNT OF TDS MADE FROM HER HUSBAND AND HAVE CONSIDERED ONLY SELF ASSESSMENT TAX STATING THAT THE TDS IS FROM A DIFFERENT PAN. RECTIFICATION AND GRIEVANCE TO THE IT AUTHORITIES HAS NOT SOLVED THE PROBLEM. KINDLY ADVISE WHAT IS TO BE DONE TO CLOSE THE DEMAND THANKS & REGARDS

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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13 September 2023 On whose PAN TDS remitted.

C.S.MADHURANATH

C.S.MADHURANATH (Querist)
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13 September 2023 TDS done in the PAN of deceased husband & Self assessment tax done in the PAN of the wife who is the Representative Assessee

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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13 September 2023 Self assessment tax should have been paid in the PAN of husband and ITR should have been filed in the PAN of husband.

C.S.MADHURANATH

C.S.MADHURANATH (Querist)
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13 September 2023 NOW WHAT TO DO TO CLOSE THE DEMAND? IF A REPRESENTATIVE ASSESSEE FILES A RETURN ON BEHALF OF A DECEASED , TDS OF THE DECEASED SHOULD ALSO BE CONSIDERED RIGHT? OTHERWISE WHAT IS THE PURPOSE OF FILING BY A REPRESENTATIVE ASSESSEE?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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13 September 2023 Tell me in whose PAN ITR is filed.

C.S.MADHURANATH

C.S.MADHURANATH (Querist)
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13 September 2023 The deceased ' s wife

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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14 September 2023 File ITR in deceased 's name to claim TDS.
Revise return filed in the name of wife.

C.S.MADHURANATH

C.S.MADHURANATH (Querist)
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14 September 2023 ONCE REPRESENTATIVE ASSESSEE WAS REGISTERED UNDER IT PORTAL, HIS ACCOUNT HAS BEEN BLOCKED. WE CANNOT LOG INTO THE ACCOUNT OF DECEASED. HOW TO FILE RETURN IN THE NAME OF DECEASED? ALSO SINCE LAST DATE FOR FILING REVISED RETURN IS OVER FOR AY2022-230HOW TO FILE?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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14 September 2023 File rectification under tax credit mismatch including TDS deducted.
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