Related to Refund of TDS deducted by Employer on income exempted u/s 10(10AA)

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If Government Employer deduct TDS on Leave Encashment at the time of retirement of Employee and Employee also file ITR as considering it as Taxable.

In current year (P.Y. 2019-20), Assessee comes to know that Amount of Leave Encashment is exempt from Tax u/s 10(10AA) and Employer wrongly deduct TDS on it. Then is it possible to get refund of excess TDS deducted by Employer?

If yes then please tell to which authority application shall be made and under which section and time limit for such application.
Replies (4)

Instead of asking for a refund from your employer, simply claim a refund in your income tax return. Filing of a revised TDS return by the employer, being a government agency, is a far fetched thought. Claiming refind in ITR would be simpler. 

Sir,
Case is related to P.Y. 13-14
U can approch till 31march 2020for a.y. 2014-15 for delay condonation

You have to file a rectification petition U/s 154. The time limit for the same is 04 years from the date of receipt of order. Please check the date of receipt of intimation U/s 143(1) by you for knowing the limitation date. Also, if you can prove that the fact of TDS being deducted has come to your knowledge during P.Y. 2019-20, it would be helpful for filing a condonation of delay for filing of 154 petition and the A.O. should consider the fact. 


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