IN THE CONSUMER DISPUTES REDRESSAL COMMISSION, ALAPPUZHA
Tuesday the 17th day of August, 2021
Filed on 16.10.2018
present
- Sri.S.Santhoshkkumar,B.Sc,LLB (President)
2. Smt. Sholy.P.R, B.A,LLB (Member)
In
CC/No.277/2018
Between
Complainant:- Opposite parties:-
Smt. Hema.R The Branch Manager
W/o Thampan Alappuzh District Co-operative
Maliyechira Bank, Evening Branch
Karukayil Veedu Kidangamparambu
Thamthampally.P.O Thathampally.P.O
Alappuzha Alappuzha
(Adv. Sri. T.S Suresh) (Adv. C.Parameswaran)
O R D E R
SRI. S.SANTHOSHKUMAR (PRESIDENT)
Complaint filed under Sec.12 of the Consumer Protection Act, 1986.
Material averments briefly discussed are as follows:-
Complainant is having a savings bank account as No.4002/10/01/011130 with the opposite party bank. An amount of Rs. 1,25,388/- and Rs.1,13,315/- were accrued as interest for the fixed deposit in the opposite party bank. On 01.02.18 opposite party issued two notices informing that Rs.29,090/- and Rs.29,009/- are to be paid as income tax. On 20.02.18 and 21.02.18 the said amounts were deducted from the account of the complainant as tax deducted at source. Though the amount was debited in the account of the complainant it was not credited in the PAN account of the complainant. Complainant is having permanent account number as AIYPH6519B from 2014 onwards and it was informed to the bank. The said amount was not credited in form 26AS of the complainant.
Complainant is entitled for refund of the entire amount of Rs.58,099/- on filing income tax return. Since the opposite party did not deposit the amount in time it was not reflected in the PAN card account of the complainant and so she lost the said amount. Since the complaint was unable to file return of 2017-18 she was unable to get the refund. Hence the complaint is filed for realizing an amount of Rs.58,099/- along with interest. Rs.10,000/- is sought as compensation for mental agony.
2. Opposite party filed a version mainly contenting as follows:-
Opposite party bank is functioning under the Kerala Co-operative Society Act. Opposite party received a notice informing that complainant has not paid income tax for the interest received by her. The opposite party informed the complainant to pay the amount. With the consent of the complainant Rs.22,663/- being income tax and Rs.6346/- as interest (total Rs.29009) of the financial year 2015-16 and an amount of Rs.25078/- as income tax and Rs.4012/- as interest ( total Rs.29090/-) of the financial year 2016-17 was debited in the savings bank account and on 01.03.18 it was paid to the income tax department. Opposite party had issued 16A form for claiming the amount at the time of filing income tax return. It is the duty of the complainant to claim the amount by filing the income tax return. The income tax department will only account the income tax in the tax payer’s account and the interest will be accounted separately. The complaint was filed without knowing the said fact. Since the amount collected from the complainant as TDS was deposited in the account of the income tax department and form 16 was issued to the complainant, the complaint is not maintainable. This opposite party is unable to return the amount paid to the income tax department. Hence the complaint may be dismissed.
3. On the above pleadings following points were raised for consideration :-
- Whether there is deficiency of service on the part of opposite party as alleged in the complaint?
- Whether the complainant is entitled to realize an amount of Rs. 58,099/- along with interest from the opposite party as prayed for?
- Whether the complainant is entitled to realize an amount of Rs. 10,000/- as compensation?
- Reliefs and costs?
4 Evidence in this case consists of the oral evidence of PW1 and Exts.A1 to A5 from the side of the complainant. Opposite party has not adduced any oral evidence Ext.B1 and B2 were marked during the cross examination of PW1.
5. Point No.1 to 3:-
PW1 is the complainant in this case. She filed an affidavit in tune with the complaint and marked Ext.A1 to A5. Ext.B1 and B2 copy of form 16 A were marked as Ext.B1 and B2 during cross examination.
PW1, complainant in this case is a savings bank account holder of the opposite party M/s. Alleppey District co-operative Bank evening branch Kidangamparambu. Besides the SB account she was also having fixed deposits within the branch (details not furnished). She obtained interest of Rs. 1,25,388/- and Rs.1,13,315 from the fixed deposits. On 1/2/2018 she was furnished with Ext.A1 and Ext.A2 notices to deposit an amount of Rs.29,090/- and Rs. 29,009/- respectively before 15/2/2018 being the income tax of the said interest. On 20/2/2018 and 21/2/2018 Rs. 29,009/- and Rs.29,090/- were debited from Ext.A3 savings bank account. Now the grievance of PW2 is that the said amounts which were deducted as TDS were not deposited with the income tax department. It is not reflected in Ext.A4(Ext.A5) form 26AS. Since PW1 is a holder of Permanent Account Number (PAN) of the income tax department (AIYPH6519B) and so that she is not having taxable income she is entitled to refund of the same. However when contacted the income tax department it was informed that since the amount was not deposited she is unable to get refund. Her grievance is that since the TDS is not reflecting in her Ext.A4(Ext.A5) 26AS she was unable to file income tax return in time and claim the refund. So she is claiming the amount of Rs.58,099/- which was deducted as TDS along with interest and Rs.10,000/- as compensation for mental agony. Complainant got examined as PW1 and Ext.A1 to A5 were marked. (Ext.A4 and Ext.A5 are one and the same). Opposite party filed a version through their branch manager mainly contenting that during the financial year of 2015 -2016 an amount of Rs.22,663/- and for the financial year 2016-17 an amount of Rs.25,078/- was due from complainant as income tax. Besides that the amounts carried interest of Rs.6346/- and Rs.4012/-. The said amount was deducted from saving bank account of complainant and it was deposited to the income tax department on 1/3/2018. The matter was informed to the complainant and Form No.16A was issued to her. Using Form 16A complainant is able to file income tax return and if her income is not taxable she is entitled for refund. According to the opposite party the amount deducted was deposited on 1/3/2018 and there was no delay. If it is not reflecting in 26AS it is for the income tax department to answer the same.
The receipt of Ext.A1 and A2 notices is admitted by PW1 and she produced the same. Ext.A1 and A2 are dtd.1/2/2018 and it is informed that an amount of Rs.29,090/- and Rs.29,009/- which is income tax is to be deposited on or before 15/2/2018. It is mentioned in Ext.A1 and A2 that if she is not having taxable income she can file return and claim the said amount. As a matter of fact the opposite party is duty bound to deduct TDS and for deducting the same they cannot be blamed. The bank has produced Ext.B1 and B2 Form No.16A and it was marked during the cross examination of PW1. She admitted that on 20/9/2018 she received the Form 16A. Though in re-examination it was clarified that it was received after filing of the case, during cross examination she admitted that she received the same on 20/9/2018 and it was marked through her. In Ext.B1 and B2 it is clearly mentioned that the amount deducted was deposited with the income tax department on 1/3/2018 and even the Challan Serial Number and the code of the bank branch is shown. Ext.B1 shows that Rs. 25,078/- was deposited and Ext.B2 shows that Rs.22,663/- was deposited. As mentioned in the version an amount of Rs.4012/- was due as interest for Rs.25,078/- and an amount of Rs.6346/- was due as interest for the amount of Rs.22,663/-. In the version it is clearly stated that only the income tax amount will be shown in Form 16A and the interest will be credited in another account. During cross examination PW1 admitted that she has not filed income tax return from 2015-16. So far she has not furnished any claim for refund of TDS. According to her the income tax department informed that since there was deficiency of service from the bank she will not get back the amount. The definite case of PW1 is that the amount deducted is not finding a place in Ext.A4 26AS Form. As stated earlier from Ext.B1 and B2 it is seen that the amount was deposited by the bank with the income tax department on 1/3/2018. If it is not finding a place in Ext.A4 it is for the income tax department to answer for the same. Unfortunately income tax department is not made a party in this complaint. Without them as party in the proceedings no executable order can be passed. Admittedly PW1 is holding a PAN account number and so it was her duty to file income tax returns properly and claim refund of the amount. Since interest is also deducted from the account of the complainant along with income tax it is pellucid that the tax was due for a previous year. Even after getting Ext.B1 and B2 Form 16A PW1 has not filed income tax returns claiming refund of the amount. As stated earlier PW1 admitted in cross examination that she received Ext.B1 and B2 on 20/9/2018. Without filing income tax return she has filed this complaint on 16/10/2018 blaming the opposite party bank. No deficiency of service can be attributed to the opposite party bank since they had deposited the TDS on 1/3/2018. From Ext.A3 it is seen that the TDS was deducted on 20/2/2018 and 21/2/2018 and within a week it was deposited to the concerned bank crediting the income tax department. If it is not finding a place in 26AS it is for the income tax department to answer for the same. Unfortunately they are not made a party in the proceedings. In the circumstances we are of the view that complainant could not prove any deficiency in service from the part of opposite party and so she is not entitled for any compensation. Since the TDS was already deposited by the bank with the income tax department it is for the complainant to approach the income tax department to file income tax return and claim the amount if she has no taxable income. The bank has no role in the same and so these points are found against the complainant.
6. Point No.4:-
In the result complaint is dismissed. Parties are directed to bear their respective cost.
Dictated to the Confidential Assistant, transcribed by him corrected by me and pronounced in open Commission on this the 17 th day of August, 2021. Sd/-Sri.S.Santhosh Kumar(President)
Sd/-Smt. Sholy.P.R(Member)
Appendix:-Evidence of the complainant:-
PW1 - Hema.R(Complainant)
Ext.A1 - Notice dtd.1/2/2018
Ext.A2 - Notice dtd. 1/2/2018
Ext.A3 - Copy of Pass book
Ext.A4 - Form 26AS (TDS Income Tax Department)
Ext.A5 - Form 26 AS (TDS Income Tax Department )
Evidence of the opposite parties:-
Ext.B1 - Form16A (TDS Income Tax Department)
Ext.B2 - Form 16A( TDS Income Tax Department)
// True Copy //
To
Complainant/Oppo. party/S.F.
By Order
Senior Superintendent
Typed by:- Br/-
Compared by:-
