tds refund

hey guys, i hv a small query regarding tds.
If Mr. X deposited an amount of Rs. 18,000/- after deducting 2,000/- for tds when he was required to deposit 20,000/- in Mr. Y bank account. Mr. Y doesnot have PAN and he is not an assessee either. Then how to claim back the tds amount??
Replies (1)
When assesse doesn't have pan then tds rate @ 20% applicable... Suggest to apply for pan card... If no pan then he can't able to claim tds refund... Bcz without pan no how anyone can file ITR?? so suggest him take Pan no

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