Availment of tds credit

Query regarding TDS Hi, I am working in X Ltd. as an A.M.: Account & Finance and facing a problem regarding TDS. The matter as under: X Ltd. is a Value Added Service provider company to various telecom operators i.e. Vodafone, Idea, Airtel etc. and raise the invoices on revenue sharing basis. The problem is, suppose X Ltd. raised the invoice of Rs. 1,00,000/- for per month for the F.Y. 2010-11 that means our gross income was Rs. 12,00,000/- for the F.Y. 2010-11. But operator had deducted the TDS on Rs. 10,00,000/- @ 10%. And TDS deducted on rest amount i.e. Rs. 2,00,000/- in F.Y. 2011-12. And we have computed the total income for the A.Y. 2011-12 as under: Taxable Income for the A.Y. 2011-12 is Rs.   1,200,000 Tax on above income @ 30% Rs.      360,000 Education Cess on above Tax @ 3% Rs.        10,800 Total Tax Payable Rs.      370,800 Less : TDS by Operator  100,000   Less : Tax Paid u/s 140A  270,800      370,800 Tax Payable / (Refundable) NIL   Next year i.e. F.Y. 2011-12 we raised the invoice of Rs. 1,50,000/- per month i.e. the gross total income for the A.Y. 2012-13 was Rs. 18,00,000/- and the operator deducted the TDS on Rs. 16,50,000/- @ 10% i.e. 1,65,000/-. During the year 26AS shown total TDS Rs. 1,85,000/- (Rs. 165000 + 20000). Now we have computed the total income for A.Y. 2012-13 as under: Taxable Income for the A.Y. 201-13 is Rs.   1,800,000 Tax on above income @ 30% Rs.      540,000 Education Cess on above Tax @ 3% Rs.        16,200 Total Tax Payable Rs.      556,200 Less : TDS by Operator  185,000   Less : Tax Paid u/s 140A  371,200      556,200 Tax Payable / (Refundable) NIL   In this year Assessing Officer has refused to give the TDS Credit of Rs. 20000/- with reason this amount is related to F.Y. 2010-11 (A.Y. 2011-12) and create the demand of Rs. 20,000/- with Interest. My point as under :   It is true, the TDS of Rs. 20,000/- is related to F.Y. 2010-11 i.e. A.Y.2011-12. But, if the operator deduct the TDS on whole amount i.e. 12,00,000/- @ 10% then TDS amount would be Rs. 1,20,000/- and we would have to pay the tax u/s 140A Rs. 2,50,800/- instead of Rs.  2,70,800/-.   But, when operator is deduct the TDS in next F.Y. 2011-12 i.e. A.Y. 2012-13 and same has been deposited in Government Account with showing his expenses related to F.Y. 2011-12 i.e. A.Y. 2012-13, we have not any other option to except to avail the TDS credit which is reflecting in 26AS.   My question is: How the Assessing Officer can refuse the TDS Credit for Rs. 20000/- when Tax deduction was beyond our control?   If any penalty imposed by or under any law, it should be on operator because he has not recorded the expenses in relevant F.Y. 2010-11.   I, request to you, kindly give the best suggestion with any case law so that we can apply for rectification of above said demand. 

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