This appeal is directed against the judgment and final order of Ld. D.C.D.R.F, Dakshin Dinajpur dated 26/07/2019 in reference to CC/57/2016. The fact of the case in nutshell is that the respondent one Bireshwar Roy and his wife jointly deposited Rs. 1,00,000/- in the SBI, Rajibpur Branch for six years with stipulated interest at the rate of Rs. 9.75 per cent per annum. The maturity value of the said fixed deposit was settled as Rs. 1,78,244/- but on the day of maturity the bank authority has given him a simple letter for renewal of the said amount under the reinvestment plan showing the matured value of Rs. 1,41,519/-, by this way, the bank authority has deducted Rs. 36,725 from the said deposit account of respondent Bireshwar Roy. He, then, contacted the Dy. Manager of the said branch to know the reason for such deduction and then on his written prayer dated 10/04/2019 the bank Manager informed him that the said amount Rs. 36,725 was deducted as TDS from the said account as the respondent did not furnish the form 15-H of IT Act. On his request no TDS certificate was also supplied to him by the Bank. Then he contacted with the higher authority of SBI by email from where TDS message was sent to him through mobile phone and advised him to collect the TDS certificate/ the bank statement through concerned branch by opening an email account. The respondent in several dates requested the bank authority to supply him the TDS and to refund him Rs. 36,725/- but the bank has refused him to do the same. So, he came to the Ld. Concerned Forum with a consumer complaint under Section 12 of the CP Act, 1986. The said complaint was registered and it was admitted on its own merit and the Bank Authority SBI, Rajibpur Branch was served notice on the basis of Consumer Complaint. The State Bank of India, Rajibpur Branch has entered into their appearance before the Ld. Forum and has contested the case by filing the written version and mentioned that as the complainant/respondent did not furnish the form 15-H as per the guidelines of Govt. of India, Income Tax Dept. and for that reason the computer system of the said bank automatically has deducted Rs. 27,508 up to financial year 2014-15. And due deduction of the above amount and the compound effect on this amount which has resulted in a lower maturity amount to the tune of Rs. 1,41,519/-. Ld. Forum after hearing the case has delivered the impugned final order where Ld. Forum has observed that the deduction on the part of the bank from the fixed deposit amount of the complainant to the tune of Rs. 36,725/- was illegal and there was deficiency of service on the part of the bank and for that reason, the SBI, Rajibpur Branch was directed to refund Rs. 36,725/- in favour of the complainant/respondent by issuing a cheque within 45 days along with Rs. 10,000/- for mental pain and agony suffered by the respondent/complainant and Rs. 5,000/- as litigation.

            Being aggrieved with this order, this appeal follows on the ground that: -

            The order of Ld. Forum suffers from irregularity and the entire finding was based upon misappropriation of the facts and circumstances of the case and for that reason, the order should be set aside in appeal. The appeal was registered in due time and it was admitted in its own merits and the notice of appeal was summoned to the address of the respondent/complainant. The respondent/complainant after receiving the notice of the appeal has contested the case personally.

DECISIONS With reasons

Admitted position is that the complainant/respondent in a senior citizen scheme has deposited Rs. 1,00,000/- as fixed deposit term at Rajibpur Branch of SBI in a joint account in the name of himself and his wife for six years and the interest was fixed at the rate of Rs. 9.75 per cent per annum. The maturity value as per terms and conditions of the said account fixed Rs. 1,78,244/-. But unfortunately, the bank has deducted Rs. 36,725/- from the said account as the depositor did not furnish the form 15-H statement which was mandatory under the provisions of Income Tax Act. During the course of argument, the Ld. Advocate of the Bank submits that as per regulations of Income Tax Authority and RBI guidelines the bank has nothing to do in regard to the TDS From any account if the account holder does not furnish the form 15-H/15-G in due time for every financial year. The system of the bank automatically deducts the TDS from the account where the said forms are not furnished in due time and bank authority has nothing to do in this regard. He, further, mentioned that the server of the Bank at that point of time was not functioning properly and for that reason, the TDS certificate could not be generated from the machine and for that reason, the TDS certificate also could not be supplied to the account holder in due time. The Bank has no fault on their part and for that reason, the order of Ld. Forum should be set aside.

            The respondent Mr. B. Roy, during the course of argument mentioned that he is a senior citizen and bank should have advised him to submit the form 15-H before deducting the said amount as TDS. He further submits that he has other fixed deposit accounts in the same branch and he is a regular client of the Rajibpur Branch where the service provided to the account holder is very poor one and deficiency of service on their part as because the TDS certificate could not be supplied in due time and without informing the account holder the bank authority illegally deducted the amount Rs. 36,725/-.         

            After considering the case of both sides, it is established beyond any doubt that TDS from every account holder is compulsory as per the guidelines of IT Dept. of Govt. of India where form 15-G and 15-H are not produced in due time, Bank has nothing to do in this regard whereas in this particular case, the bank has deducted Rs. 36,725/- while in W.V the bank has categorically mentioned that in the said account in the financial year 2014-2015 total amount as TDS was deducted from the said account of the complainant to the tune of Rs. 27,508/- whereas the bank has deducted from the said account of the complainant to the tune of Rs. 36,725/-. This anomaly should be attributed to the utter negligence on the part of the bank, rather the bank has not supplied the TDS and bank statements to a bona fide account holder in due time which is also nothing but lack of providing proper service to a bona fide customer on the part of the bank. So, at this stage, the decision of the Ld. Forum regarding the deficiency of service on the part of the SBI, Rajibpur Branch cannot be ruled out. On the other hand, the bank has actually deducted Rs. 27,508/- as tax at source while it was shown as Rs. 36,725/-. So, the order of Ld. Forum suffers from irregularity to the effect that the deduction of TDS Rs. 27,508/- was the compulsion of the bank from the said amount as per the guidelines of IT Dept. for that reason, the bank should not be penalized for refunding Rs. 36,725/- to the complainant/respondent. Actually, the bank has liability to refund Rs. (36,725-27,508=9,217/-) to the complainant. Otherwise, the remaining portion of the order of Ld. Forum are found very positive and correct one and does not invite any interference in the appellate stage. So, the order of Ld. Forum in appeal should be modified to the extent as follows: -

Hence it is ordered: -

            That the appeal be and the same is hereby disposed of on contest without any cost in a modified manner.

            That the appellant SBI, Rajibpur Branch is hereby asked to refund Rs. 9,217/- to the respondent Bireshwar Roy along with interest at the rate of Rs. 9.75 per cent per annum to be calculated since the date of deduction of the TDS from the said account of the respondent within 45 days from this day failing which further interest at the rate of Rs. 6 per cent per annum shall be carried on over the said awarded money. The order of Ld. Forum in respect of amount fixed for compensation on account of mental pain and harassment and litigation cost are remained to be same as awarded by the Ld. Forum to be effected from this date within 45 days, failing which another interest at the rate of Rs. 6 per cent per annum shall be carried into effect over the money awarded by the Ld. Forum.

            Let a copy of this order be supplied to the parties free of cost and the same be communicated to the Ld. Concerned Forum through e-mail.