Unable to make correction for deductee whose pan is not avai

Rinesh Mehta (ca final) (91 Points)

27 January 2014  

I got stuck while preparing a correction statement for last quarter of previous financial year. I received an intimation from TDS-CPC U/S 200A asking me to pay certain amount of interest for late deduction of TDS. while I gone thru the regular statement I found that dates of deduction were entered wrongly and one of the deductee's PAN was also not mentioned in the statement and therefore we had deducted his TDS at higher rate as per the provisions of Sec. 206AA. Hence, I proceeded with preparing a correction statement for same quarter and changed all the dates of deduction which were entered wrongly. However, I could not change the date of deduction for the deductee whose PAN was not available. When I called in NSDL helpline to seek help on this matter, they informed me that I can not make any correction for deductees whose PAN are not available, except updating their PAN (Which means that I cannot even Delete that particular Entry) and I will have to pay interest and file the correction statement accordingly.

Now i don't know (And i don't even think so) if there is any provision in The Act which says that I cannot make such corrections. And Even if it is there it has no logic and I think that is against principle of natural justice too, isn't it ?
I also want to know if there is any solution for this without paying Interest.