DATE OF FILING: 24.11.2015.

                    DATE OF DISPOSAL: 27.7.2016.

Dr. N. Tuna Sahu, Member:

            The complainant has filed this consumer complaint U/s 12 of C.P. Act, 1986 alleging deficiency in service against the Opposite Party (for short O.P) and redressal of his grievance before this Forum.

2.         The brief fact of the complainant is that he is a customer of the O.P. under Saving Bank Account Number is 2113489005.  The complainant deposited in fixed deposit with the O.P. as per details hereunder for 400 days:

On the date of maturity when the complainant approached for further renewal of the aforesaid three numbers of fixed deposits for another one year, the O.P. intimated that an amount of Rs.4790/- has been deducted towards Income Tax during the financial year 2014-2015. On the same day i.e. on 31.3.2015 the O.P. handed over a letter indicating the same which is challenged in this complaint. Being astonished with the aforesaid letter the complainant when approached the O.P., the complainant was instructed to file necessary returns with the Department of Income Tax. It is also stated that the complainant is not an Income Tax Assesse and he has earlier submitted the PAN card with the O.P. The Office of the Executive Engineer (Civil) Ports and I.W.T. South Division, Berhampur has submitted Form No. 16 indicating the details therein. The complainant enquired in the office of the Income Tax, Berhampur, with regard to deposit of Rs.4790/- but nothing has been shown in the statement. The complainant has submitted the Form No.15-G and he being not an income tax assessee, there was no necessity of deduction towards income tax. The complainant is a customer of the O.P. for the last 20 years and the actions of O.P. are deficiency in service. Alleging deficiency in service on the parts of the O.P. the complainant prayed before this Forum to direct the O.P. for payment of Rs.4790/- only so deducted illegally and to pay a sum of Rs.5000/- towards compensation for the harassment and mental agony and Rs.3000/- towards cost of litigation in the best interest of justice.

            3. Upon notice, the O.P. filed version through Mr. Pradeep Kumar Sahu, Senior Manager, Allahabad Bank, Berhampur. In the written version, it is stated that the allegations leveled against this O.P. are not at all true and the complainant be put to strict proof of all such which are not expressed admitted herein. It is true that a system generated report dated 31.3.2015 was issued in favour of the complaint regarding the deduction of income tax over the interest accrued over the fixed deposits/savings bank account during the financial year 1.4.2014 to 31.3.2015 and Assessment year 2015-2016.  As per guidelines, the income tax was deducted at source. The system generated interest certificate was delivered to the complainant after 31.3.2015 and not on 31.3.2015 as the said reports was generated by the system after three to four days. In order to avoid such deduction, the depositors are to furnish Form 15-G every year within 30^th April duly completed in all respects along with copy of a PAN card in the Bank which the complainant did not submit the same during the financial year 2014-2015. In the instant case the complainant did not submit the 15-G form and PAN card during the financial year 1.4.2014 to 31.3.2015 and Assessment year 2015-16 as a result income tax was deducted at source as applicable as per prevailing Income Tax rules and interest certificate for the said period was given to the said customer on generation of interest certificate in the system after 31.3.2015. Form No. 16 submitted by the employer i.e. The Executive Engineer (Civil) Ports and I.W.T., South Division, it is observed that the customer has not at all declared/mentioned any other income in the said Form No.16 thereby concealing the fact to the Income Tax Authority being the interest earned on various deposits during the said period. It is also submitted that the allegation of non-deposit of Rs.4,790/- with the Income Tax Authority is not at all true. A sum of Rs.5,43,650/- being the tax deducted at source from various depositors during the quarter ending March 2015 i.e. January 2015 to March 2015 was deposited with Income Tax Authorities along with detail particulars of depositors on 8.4.2015 which also includes the said entries. Unless the identification number i.e. PAN Number is given the same cannot be revealed in the system of income tax. The allegation of submission of Form-15-G is for the Accounting year 2015-2016 and Assessment year 2016-2017 which was received by the Bank on 5.5.2015 and accordingly tax was not deducted during the current financial year. But the Form 15-G for the Accounting year 2014-2015 and Assessment year 2015-2016 was not submitted at the Bank along with the PAN card by the complainant within 30.4.2015 which was the due date of submission of Form No.15-G. As such, the deduction was made as per Income Tax guidelines and Banking norms. There is no deficiency in service, no illegal deduction, no harassment or caused any mental agony and also not liable to pay compensation, cost and deducted amount rather the complainant not declared the other income thereby concealed the fact of other income in Form No. 16 submitted by the employer. Hence the O.P. prayed to dismiss the complaint in the best interest of justice.

4.         On the date of hearing of the consumer dispute, we heard the arguments from both parties at length and have gone through the complaint, written arguments and documents placed on the case record.  It is not in dispute that the present complainant is a customer under O.P. Bank since he is a Savings Bank account holder bearing SB A/c No.2113489005-1 but in the complaint it has wrongly been mentioned as SB A/c No.21134890510.  It is also not at all in dispute that the complainant is holder of three fixed deposits as mentioned above for an amount of Rs.1,00,000/-, Rs.50,000/- and Rs.1,00,000/- respectively for a period of 400 days.  During the course of argument, the learned counsel for the complainant contended that while the fixed deposits are with O.P. Bank, the said Bank arbitrarily deducted a sum of Rs.4790/- towards income tax for the year 2014-15. The learned counsel for the complainant also contended that the complainant is not an income tax assessee and the employer of the complainant has submitted Form No.16 and it is also contended that he being not an income tax assessee has also submitted Form No.15-G hence there was no necessity of deduction towards income tax by the O.P Bank.  He further argued that it is not a fact that the complainant was ever issued with system generated certificate after 31.3.2015. The O.P. Bank cannot utilize the funds of the complainant at his own sweet will and pleasure. The complainant is owner of the funds and deposited in fixed deposit for safety. It is also argued that the complainant had submitted PAN Card, Form 15-G at the time of deposit of Fixed Deposits and whatever may be the fact, the O.P. Bank is obliged to intimate the fact to the complainant before any deduction is made from his funds. The complainant got the knowledge at the time of renewal of the aforesaid Fixed Deposits on 05.05.2015 since the maturity dates of the fixed deposits were on that date.  For this act of the O.P. Bank complainant prayed to refund Rs.4790/- illegally deducted towards income tax and to pay Rs.5000/- towards compensation and a sum of Rs.3000/- for cost of litigation in the interest of justice.

5.         Per contra, Mr. Pradeep Ku. Sahu, Branch Manager, Allahabad Bank, Berhampur for the O.P. contended that the allegations leveled against the O.P. Bank is not at all true but it is true that the complainant is a customer of O.P. It is also admitted that the complainant having fixed deposits with the O.P. Bank with a savings bank account. It is contended that a system generated reported dated 3103.2015 was issued in favor of the complainant regarding the deduction of Income Tax over the interest accrued on the fixed deposits /savings bank account during the financial year 01.04.2014 to 31.03.2015 and assessment year 2014-15. It is again submitted by the O.P. Bank that as per guidelines the Income Tax was deducted at source and the system generated interest certificate was delivered to the complainant after 31.03.2015 and not on 31.03.2015 and the said reports were generated by the system after three to four days. The Branch Manager also contended that in order to avoid such deduction, the depositors are to furnish Form 15-G every year within 30^th April duly completed in all respect along with copy of PAN card in the Bank which he did not submit during the financial year 2014-15. In the instant case the complainant did not submit the 15-G form and PAN card during the financial year 1.4.2014 to 31.3.2015 and assessment year 2015-16 as a result income tax was deducted at source as applicable as per prevailing Income Tax rules and interest certificate for the said period was given to the said customer on generation of interest certificate in the system after 31.3.2015. Form No. 16 submitted by the employer i.e. The Executive Engineer (Civil) Ports and I.W.T., South Division, it is observed that the customer has not at all declared/mentioned any other income in the said Form No.16 thereby concealing the fact to the Income Tax Authority being the interest earned on various deposits during the said period. It is also argued that the allegation of non-deposit of Rs.4,790/- with the Income Tax Authority is not at all true. A sum of Rs.5,43,650/- being the tax deducted at source from various depositors during the quarter ending March 2015 i.e. January 2015 to March 2015 was deposited with Income Tax Authorities along with detail particulars of depositors on 8.4.2015 which also includes the said entries. Unless the identification number i.e. PAN Number is given the same cannot be revealed in the system of income tax. The allegation of submission of Form-15-G is for the Accounting year 2015-2016 and Assessment year 2016-2017 which was received by the Bank on 5.5.2015 and accordingly tax was not deducted during the current financial year. But the Form 15-G for the accounting year 2014-2015 and Assessment year 2015-2016 was not submitted at the Bank along with the PAN card by the complainant within 30.4.2015 which was the due date of submission of Form No.15-G. As such, the deduction was made as per Income Tax guidelines and Banking norms. Therefore, there is no deficiency in service, no illegal deduction, no harassment, mental agony caused to the complainant and also not liable to pay compensation, cost hence prayed to dismiss the complaint in the best interest of justice.

6.         We have perused pleadings of both parties, have given careful consideration to the submissions by both parties and verified the documents placed on the case record. On perusal of the materials on record, we feel that the only point to be adjudicated by this Forum whether the O.P. Bank has arbitrarily deducted the TDS amount and is liable to return the same to the complainant/customer?  To adjudicate the aforesaid only point of dispute, we would like to discuss the matter and disposed of the same as per the following:

On merit and on perusal of the case record, it reveals from the documents submitted by the complainant vide Annexure -3 that the O.P. Bank has issued the deposit interest certificate to the complainant for the financial year 01.04.2014 to 31.03.2015 on 31.03.2015 where it has been mentioned that a sum of Rs.4,790/- have been deducted towards Income Tax by the O.P. Bank during the financial year 2014-15.  On further perusal, it is also found that as per the Annexure-6 of the complainant, he has submitted Form No.15-G before O.P. Bank on 05.05.2015 which was duly acknowledged on receipt by the O.P. Bank with signature and seal. Furthermore, on perusal of Annexure-4 of the complainant, it also reveals that the employer of the complainant has submitted the Form No.16 duly filled and signed and sealed by him where the column for any other income reported by the employee was left blank. It means that the employee i.e. the present complainant did not prefer to disclose his other income (income accrued through fixed deposit i.e. interest) to the Income Tax authorities during submission of Form No.16 through his employer for the period 01.04.2014 to 31.03.2015.  On careful perusal of the documents on record, it is found that the complainant submitted his PAN Card number and Form No.15-G only on 05.05.2015 before the O.P. Bank i.e. much after deduction and deposit of his TDS amount with income tax authorities. The contention of the learned counsel for the complainant that despite submission of Form No.15-G and PAN Card number prior to deduction of TDS bears no merit since nothing placed on the case record to prove the fact that the complainant had actually submitted the said documents before the O.P. prior to deduction of the TDS. In the aforesaid situation in our considered view the complainant could have claimed before the income tax authority for refund of the aforesaid deducted TDS amount during the year 2014-15 since it was already deducted prior to his complain by O.P Bank for non-submission of PAN number and Form 15G.  We have also examined the case record and found that the O.P. Bank has also duly informed the complainant on 31.03.2015 as is evident from Annexure-3 filed by the learned counsel for the complainant. It is also ascertained the said amount has already been deposited with Income Tax authorities including the deductions of the present complainant as is evident from the head-wise receipts scroll for CBDT transactions report dated 8.4.2015 for Rs.5,43,650/- submitted by the O.P. Bank placed on the case record. On verification of details of TDS submitted before Income Tax authorities by the O.P. Bank, it is found that in case of the present complainant, the column for mention of PAN number was mentioned as ‘not available’ in the said statement.  Out of the aforesaid facts and circumstance of the case, we observed that the O.P. Bank has not arbitrarily deducted the TDS amount of the complainant rather has acted as per income tax law and the same fact was also duly intimated to the complainant as discussed above. However, on intimation by the O.P. Bank about the TDS deductions, the complainant did not take any steps to put his claim before income tax authority to get back his deducted amount as per law. Under this peculiar fact and circumstance of the case, since the amount has already been deducted and deposited with income tax authorities due to non submission of PAN and Form No.15-G by the complainant, we are constrained to state that the complainant should directly claim before the income tax authorities for refund of deducted amount as per law.  In view of the discussions held above and under the aforesaid peculiar facts and circumstance of the case, we are left with no other options but to direct the complainant to file the claim before income tax authority if he so desires for refund of the deducted TDS amount.

7.         In the result, we dismiss the complaint of the complainant due to devoid of any merit and the complainant is at liberty to file the claim before income tax authority for refund of the deducted TDS amount as per income tax law. In the present facts and circumstance of the case we are not inclined to award any cost in this dispute. The consumer dispute is disposed of accordingly.

8.         The order is pronounced on this 27^th day of July 2016 under signature and seal of this Forum. The office is directed to supply copies of the order to parties free of cost.