Excess clame of income tax refund

Sir, 

          in case of filing of return of charitable trust  if excess refund clame by assessee (tds refund clame wrongly more then amt shown in 26 as) , then whether income tax department can impose penalty.

Replies (1)
Penalty won't be imposed.
Assessee will receive an Intimation u/s 143(1) stating the TDS mismatch

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