Hello everyone,
Some time back, we received an intimation u/s. 200A pertaining to FY 2012-13 Q4 for short deduction due to error while entering PAN of employees in 24Q where either one digit or one alphabet of PAN in each case, of 3 employees was wrongly entered.. We filed a correction statement (using RPU 3.7 then) and made changes using the 'PAN Update' option in both Annexure - I and Annexure - II. However, on processing of the correction stmt, in the Conso file while the error in Annexure - I got resolved, the invalid PAN still shows in Anx - II. On checking, it was found the 3 employees did get tax credit for Q4 (Anx-I changes being accepted). However, the Justification Report after processing of Correction Stmt showed PAN errors against the same 3 employees. The Demand Notice after the correction stmt while again demanding the short deduction amount for PAN errors, this time showed 0 (zero) under Invalid PANs (probably because Anx-I PAN changes were accepted on processing).
Same problem happened for FY 2013-14 24Q where 1st two alphabets of PAN of 1 new employee got transposed. However, this time on filing correction stmt., the PAN error did not get resolved either in Annexure - I or II. We had made PAN corrections in returns of all quarters in FY 2013-14 in the hope of getting obtaining full tax credit for the employee. After the processing of correction stmt., Conso file, Justification Report and Demand Notice all still show the PAN error.
Please suggest any course of action that might fix the problem.
CAclubindia
