PRESIDENT DISTRICT CONSUMER DISPUTES REDRESSAL COMMISSION, SAMBALPUR
CONSUMER COMPLAINT NO.89/2022
Present-Dr. Ramakanta Satapathy, President,
Sri. Sadananda Tripathy, Member,
Basanta Kumar Pradhan
S/O Late Lingaraj Pradhan
R/O Forest Department,Qr. No. F/D-30 Upper
Forest Colony, Near Ram Mandir, Zilla School,
Ps:- Dhanupali, Dist:- Sambalpur ……….......Complainant.
Vrs.
1 The Chief Manager, Stata Bank of India,
Main Branch, Kocheri Road, Post/Dist:- Sambalpur-768001
2. The Regional Manager, State Bank of India,
C/o:- Main Branch, Kocheri Road,
Post/Dist:- Sambalpur-768001
3. Deputy General Manager. State Bank of India, Sambalpur
Region, Near Madnabati School, Po:- Budharaja, Ps:- Ainthapali,
Dist:- Sambalpur-768004 . …....……….Opp. Parties
Counsels:-
- For the Complainant :- Self
- For the O.P.s :- Chief Manager, SBI Main Branch Sambalpur
Date of Filing:21.11.2022,Date of Hearing :XXXX,Date of Judgement : 06.06.2023
Presented by Dr. Ramakanta Satapathy, PRESIDENT
- The Complainant brought this complaint alleging deficiency in service of the O.Ps and with a prayer to refund Rs. 23,647/- tax deducted at source(TDS) u/s 194 N of the Income Tax Act, 1961. As alleged by the Complainant the following amount was deducted by the O.Ps.
Sl. No. Dated of deduction Amounts(Rs)
- 09.02.2021 3210.00
- 10.02.2021 4000.00
- 16.02.2021 4000.00
- 16.02.2021 4000.00
- 19.02.2021 200.00
- 19.02.2021 200.00
- 01.03.2021 4000.00
- 22.03.2021 1864.00
- 22.03.2021 373.00
- Total Rs. 23,647.00
The Complainant approached for TDS certificate in form No. 16(A) to file income tax return for 2021-22. Till 30.04.2022, the last date of verification of e-return inspite of repeated approach and letters the O.Ps not provided 26AS form deliberately till 02.08.2022. Thereafter through advocate Manoj Kumar Gupta advocate notice was served. The O.Ps updated an amount of Rs. 15,983/- only and informed to download 26 AS form. Rs. 7664/- has not been updated by the O.Ps. Due to delay in supply of the I.T. forms the Complainant lost his refund amount of Rs. 23,647/- due to negligence of the O.Ps. For deficiency in service complaint was filed.
- The O.Ps in their version submitted that TDS is deducted if a sum or aggregate of sum withdrawn in cash by a person in particular financial year exceeds Rs. 20.00lakhs (If no ITR has been filed for all the three previous assessment years) or Rs. 1.00 crore (if ITRs have been filed for all or any one of three previous assessment years) The Complainant has not updated the PAN in Bank record for which TDS deducted u/s 194 I.T. Act was not appearing in form 26 AS of the Complainant. Accordingly, the TDS deducted was not reflecting in the tax credit of the Complainant. After receipt of complaint and PAN number it was updated. The TDS and return filing was taken centrally for all branches of the Bank and TDS credit was given in different accounts including IT authority for up-date. It was updated after confirmation by the Complainant
The bank has given reply to the advocate notice. There is no deficiency on the part of the O.Ps, rather the Complainant suppressed material facts, not disclosed PAN in time. Only after confirmation by Complainant TDS deducted and was shown in form 26 AS.
The following transactions are not TDS transactions:
Sl. No. Date Amount Particulars
- 16.02.2021 Rs. 4000.00 Reversal of ATM
Transaction dated 12.02.2021
- 19.02.2021 Rs. 2000.00 Purchased through debit card
- 22.03.2021 Rs. 1864.00 Purchased through debit Card
- Total Rs. 7864.00
Complainant has shown Rs. 200/- as TDS deducted but actually Rs. 400/- TDS deducted on 19.02.2021.
- Perused the documents filed by Complainant and O.Ps. The form 26AS shown that it was updated on 28.05.2022. The Complainant filed the return for A.Y. 2021-22 on 30.12.2021 and verified on 30.04.2022 using Electronic verification code XVK7JZQDDI generated through Aadhar OTP mode. The return has been filed within due date. The TDs annual tax statement of Complainant reflects that during A.Y. 2021-22 the total TDs deposited was Rs. 15, 983.00. From complaint dated 10.03.2022, 13.04.2022 and 02.08.2022(pleader notice) it reveals that as a govt. employee the Complainant is submitting the returns in his office, When TDS was deducted u/s 196 N of the I.T. Act, the Complainant became alert. As the revised return has not been submitted by the Complainant and due to non up-date of account in Bank linked with I.T. return the 26AS form was not showing the TDS. After information from Complainant the O.Ps have taken all reasonable care and by their centralised system Communicated the I.T. Authorities. The O.Ps are not deficient in their service. Rather the Complainant has not verified the account statement and filed the complaint. The Complainant has not come to the Commission with clean hand and in time not taken step for up-date of his account in Bank. Accordingly, it is ordered:
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The complaint is dismissed on contest against the O.Ps. No Cost.
Order pronounced in the open court on dated 6th June of 2023.
Supply free copies to the parties.
