SRI BIJAYA KUMAR DAS,PRESIDENT-

                            Deficiency in service in respect of non-providing TDS certificate are the allegations arrayed against Ops.

2.                Complaint, in brief reveals that complainant being a retired defensce personel deposited Rs.2 lakhs under Sahara Swarna Yojana and received two(2) nos. of bonds vide No.38368893 dtd. 14.11.2005 and No.38368811907 dtd. 31.10.2005. The due date of maturity of the bond was 15^th Nov.2015 and 1^st Nov.2015, on its maturity complainant received the amount on dtd.22.12.2015 and Rs.16,287/- and Rs.16,194/- in toto Rs.32,481/- was deducted as TDS amount from the complainant’s maturity amount. It is revealed from the complaint petition that onus lies with the OP No.1 branch to provide TDS certificate(FORM 16A), in spite of repeated requests the officials of Ops paid a deaf ear as the TDS deduction is meant for the financial year 2015-16 on its non-availability the complainant is suffering financial loss and mental agony to the tune of Rs.30,000/-. Hence, the complaint before the Forum with prayer that a direction may be given to Opp.Parties to issue TDS certificate to the tune of Rs.32,481/- along with Rs.30,000/- for mental agony and cost of litigation.

3.                   Being noticed Ops appeared through their Ld. Counsel and filed joint written statement denying the allegations and challenge the maintainability of the complaint citing a number of decisions. Ops in their written statement also averred that the maturity amount was received by the complainant as full and final settlement amount on 22^nd Dec.2015 after deduction of the TDS amount U/S 194(a) of the Income tax Act if PAN is received then OP-Company will pay after 10 per cent deduction of the TDS as complainant has not given his PAN in stipulated time the required formalities  for issuing TDS certificate could not be fulfill and it is fault of the complainant who did not file the correct PAN and in the circumstances the OP-Company can not be liable for any allegation of deficiency in service and the complaint is liable to be dismissed with cost.

4.                Heard the complainant in person and Ld. Counsel for Ops examined the documents filed into the dispute. The admitted facts of the case are that complainant had deposited Rs.1 lakh on dtd.31.10.2005 and another Rs.1 lakh on dtd.14.11.2015 under sahara Swarna Yojana for a period of 10 years. It is also admitted that complainant has received the maturity amount on dtd.22.12.2015 with usual interest and other financial benefits as per the terms and conditions of the investment/deposit. It is also admitted that Rs.32,481/- was deducted as TDS from the maturity amount and the said certificate in support of TDS deduction is not issued/granted to the complainant.   In the complaint it is alleged that at the time of payment of the maturity amount though TDS amount of Rs.32,481/- has been deducted from the maturity amount, but no certificate has been issued for which complainant is facing hurdles in filing Income tax returns. On the other hand Ops in their written statement vehemently challenged the maintainability of the complaint citing a number of decisions. On grounds of maintainability Ops pleas are that the maturity amount was received by the complainant as full and final settlement and complainant put his signature on the discharge voucher being fully satisfied so complainant can not be treated as a consumer and complaint is not maintainable before this Forum. In this aspect, we are of the opinion that the complaint filed is no way relates to dispute of quantum of maturity certificate  for which the complainant’s money is deducted as TDS from the maturity amount as per the provisions of Income tax deposit and same is kept with the OP-Company. In the circumstances, the complainant is definitely a ‘consumer’ U/S-2(1)(d) of  C.P.Act,1986.It is the further case of the OP-Company that U/S-201 and 194(a) of Income tax Act non-deduction of TDS the OP-Company is liable and if PAN is received then OP-Company will pay 10 per cent deduction of TDS otherwise payment without TDS is the violation of the Income tax Act and Rules. It is also the case of the OP-Company that as the complainant does not furnish the PAN TDS certificate could not issued. Complainant is also silent regarding furnishing of PAN. Both the parties have not produced any written correspondence in connection to furnish of PAN after receive of the maturity amount and prior to filing of the present complaint. The complaint petition reveals that he met Mr. Naik and Mr. Biswal the staff of the Op No.1-Company to get the TDS certificate, but all went in vain, the allegations are denied by OP-Company. In this point OP-Company has committed negligence by not issuing any notice/letter to his bonafide customer like complainant to furnish the PAN, when the TDS amounts are kept with the office for a period of nine months. plea of complainant meeting personally to the staffs of the OP-Company can not be ruled out. Now, it is clear that for non-furnishing of PAN the TDS deduction certificate was not issued. During course of submissions complainant state that as the TDS deduction was for the financial year 2015-16 if the same is not urgently issued the complainant will suffer a lot.

                   Considering the submission of the complainant and as per our observation, we direct the OP-Company to issue TDS deduction certificate on receipt of the PAN from the complainant, which is to be completed within 7 days of receipt of the PAN from the complainant. It is further directed that OP-Company will pay Rs.1000/-(Rupees One thousand)only as a cost of litigation to the complainant. The payment of cost will be made to the complainant simultaneously at the time of issuing of TDS certificate. Failing to comply the order will initiate proceeding as per provisions of C.P.Act.

                    Accordingly, the complaint is allowed in part with cost.

              Pronounced in the open Court, this the 14^th Day of February,2017.