TDS wrongly deposited & Claim of refund thereafter


TDS wrongly deposited & Claim of refund thereafter


The Delhi High Court on 8th July, 2020* in the case of Clean Wind Power Kurnool Private ltd Vs DCIT TDS Circle  in WP No 3902/2020 was dealing with a matter where the appellant herein wrongly deposited a sum of Rs 6959265/- as TDS and he was able to utilise only a sum of Rs 1987733/- leaving the balance amount of Rs 4971532/- for which there was no mechanism under the traces to claim of refund of tds deposited inadvertently.

The respondent department claimed before the court that the mechanism for refund of wrong tds paid is being put in place and pending the same being made active, the appellant was allowed to follow the procedure for getting the refund and if no remedy was available as per the procedure the department was directed to consider the same within four weeks.

This judgement would surely help all assessees who wrongly deposited TDS/TCS

etc and are unable to get refund.

The copy of the judgment is attached hereto