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Demand payable is more than zero

Ashish (CA) (31 Points)

15 January 2020

There was a short deduction of TDS at the time of deduction from Salary. However employee has filed the ITR along with all Tax Due. The Short deduction is showing as demand in TDS CPC of Employer. We applied for Form 26A & appointed a CA for filing annexure A. After uploading of annexure A by CA, the form is being rejected, rejection reason being "Demand Payable is more than Zero.." Please Help.

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CA Arun Tiwari (Partner) (3930 Points)
Replied 16 January 2020

when you are filing 26A then Deductor needs to provide the PAN of the deductee against which he has made short or no deduction and after that PAN has been validated by the Income Tax department that whether such income has been declared by the deductee in his ITR and all Tax dues has been paid by him. after assessment there may be the demand pending in ITR of deductee and that could be the reason for rejection of your request of form 26A.