DELHI HIGH COURT GIVEN A HISTORIC DECISION !!!!
CBDT : Income Tax Credit / Refund without Matching of TDS with Form 26AS.
Pursuant to the judgment of the Delhi High Court in Court on Its Own Motion vs. UOI 352 ITR 273, the CBDT vide Instruction no. 5/2013 [F.No.275/03/2013-IT(B)], dated 8-7-2013,
directed all income tax officers that, Income tax refund credit should be given to all assesses who produce necessary documentary evidences before an ITO , like Form 26AS, TDS Certificate 16/16A, then assessing officer will verify whether the deductor has made tds to government a/c or not. The assessing officer if think necessary, may issue notice to the relevant deductor , to take necessary action i.e, to file tds return & deposit tds amount to the government treasury as early as possible .
Thanks.
PALASH RAKSHIT.
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