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The Tax Publishers Oil & Natural Gas Corporation Ltd. v. Dy. CIT [IT Appeal Nos. 1984 to 1986 (Ahd.) of 2015, dt. 23-11-2015] : 2016 TaxPub(DT) 0153 (Ahd-Trib) Error in E-TDS system process issues not to penalize assessee *Facts:* Assessee a PSU had filed TDS return for assessment year 2014-15 which was found to be incorrect due to wrong PAN. Accordingly CPC-TDS applied section 206AA for wrong PAN and deemed assessee in default also upheld by the Commissioner (Appeals). On further appeal to ITAT Held in favour of the assessee that errors in the E-TDS PAN entry due to system/process issues of the E-TDS system cannot penalize the assessee to deem them in default. The PAN was wrongly entered. The E-TDS correction facility system of the department enables correction of two numeric and two alphabetical characters on a 10 digit PAN. The correction of the assessee had more than these hence correction statement also could not be filed. The assessee also invoked proviso to section 201(1) to his benefit which was also accepted by the ITAT reversing the views of the Commissioner (Appeals).

The Tax Publishers

Oil & Natural Gas Corporation Ltd. v. Dy. CIT [IT Appeal Nos. 1984 to 1986 (Ahd.) of 2015, dt. 23-11-2015] : 2016 TaxPub(DT) 0153 (Ahd-Trib)

Error in E-TDS system process issues not to penalize assessee

Facts:

Assessee a PSU had filed TDS return for assessment year 2014-15 which was found to be incorrect due to wrong PAN. Accordingly CPC-TDS applied section 206AA for wrong PAN and deemed assessee in default also upheld by the Commissioner (Appeals). On further appeal to ITAT

Held in favour of the assessee that errors in the E-TDS PAN entry due to system/process issues of the E-TDS system cannot penalize the assessee to deem them in default.

The PAN was wrongly entered. The E-TDS correction facility system of the department enables correction of two numeric and two alphabetical characters on a 10 digit PAN. The correction of the assessee had more than these hence correction statement also could not be filed.

The assessee also invoked proviso to section 201(1) to his benefit which was also accepted by the ITAT reversing the views of the Commissioner (Appeals).