The case of the complainant is that the father of the complainant Ram Niwas Agarwala since deceased was a businessman. The O.Ps are the postal authority he has a branch at Birpara which is the jurisdiction of this Commission. That a sum of Rs. 1,043/- was deducted from the interest as per TDS during period of 2011-12 by Birpara Post Office under a valid receipt bearing book No. CA277076 receipt No. 041 against SCSS account No. 2270030 from the deceased father of the complainant. During the life time the father of the complainant he requested the O.P No. 3 to return the said TDS amount but all are in vain. After death of the father of the complainant, complainant himself submitted a written representation before the O.Ps on 19/01/2018 and also made several contact with the O.Ps the O.Ps neither return the said amount nor repudiated the genuine claim of the complainant. The complainant sustained mental agony and monitory loss due to the act of the O.Ps. The complainant has prays Rs. 36,043/- towards his claim including the TDS amount of Rs. 1,043/- plus interest Rs. 25,000/- as compensation for his mental agony and sufferings and Rs. 10,000/- as litigation cost.
The O.Ps appear before this Commission and submitted the written version wherein they has specially stated that this case is not maintainable. The complainant is not a consumer within the purview of the Consumer Protection Act. The complaint no locus-standi to file the present case the specific case of the O.Ps are that Ram Niwas Agarwala since deceased the father of the complainant had an SCSS account from which a sum of Rs. 1,043/- was deducted as TDS on interest and deposited in Govt. account on 19/10/2011 or 16(A) was supplied to him for filing his return. It is the general rule that TDS be deducted from the interest which exceeds Rs. 10,000/- in a year and the said TDS amount is to be deposited in the Central Government Fund under Income Tax Department and accordingly the O.Ps have deducted the TDS and it was deposited in the Central Government Fund and Income Tax Department and the returns have been submitted in this regard. There is no scope to return to TDS amount to the concern party by the O.Ps have to take back the said TDS amount by filing return to Income Tax Department. There is no deficiency in service and accordingly the case is not maintainable.
Both the parties’ adduced evidence on affidavit in chief the complainant files the Xerox copy of documents. Both parties have submitted their written argument and also made oral submission before this Commission.
In this contest, the following issues are necessarily come up for the proper adjudication of this case.
POINTS FOR CONSIDERATION
- Is the complainant a consumer u/s. 2(7)(ii) of Consumer Protection Act, 2019?
- Has this Commission jurisdiction to entertain the instant case?
- Is the case maintainable according to law?
- Has the complainant is cause of action to file this case?
- Have the O.Ps any deficiency in service as alleged by the complainant?
- Is the complainant entitled to get any relief/reliefs as he prayed for?
DECISION WITH REASONS
Considering the nature and character of the case all points are interlinked to each other as such all such points are taken up together for consideration for the sake of brevity and convenience.
Point Nos. 1, 2, 3 and 4:- According to the case of the parties the father of the complainant Ram Niwas Agarwala since deceased had deposited sum amount in SCSS Scheme in the post office of Birpara. The allegation is that the O.Ps have deducted the TDS on the interest of the said deposit amount and the complainant as claimed the return amount of the said amount from the O.Ps. After careful scrutiny of the case record we find that TDS has been deducted by the post office as per Income Tax Rule of Govt. of India and the postal authority is not authorized to return the said TDS amount to the complainant. According to the C.P. Act here the complainant is not at all a consumer as because in the case of TDS he is neither the purchased not received any service from the O.Ps.
We find that as per rule of Income Tax Department, Govt. of India the TDS is to be deducted from the interest and it will be deposited to the fund of Central Government under Income Tax Department. The O.Ps have deducted the TDS and deposited the same as per law. Form 16(A) has been issued to the father of the complainant in this regard. The O.Ps in any case has no power or jurisdiction or authority to return the TDS amount to the party by hand or otherwise. There is two option is open to the complainant one is to file Form -15G / 15H before the postal authority every year declaring that he had no taxable income and in that case postal authority shall not deduct the TDS and another opportunity was open to the complainant to return the said TDS amount by filing Income Tax Return to the Income Tax Department showing that he had no taxable income in that assessment year and Income Tax Department has power to refund the said TDS amount. If the complainant has not taxable income but here in this case we find the complainant did not file any application Form - 15G / 15H before the post office or did not file any return to the Income Tax Department or getting back his TDS amount. The postal authority has no power to refund the TDS amount to the complainant in person. When Form – 16(A) was issued by the post office to the complainant which means postal authority has deposited the said TDS amount to the Govt. account by challan. In that case the Income Tax Department is the only authority to refund the TDS amount if the complainant had no taxable income or excess deduction was three. So, as per law of Income Tax Department, Govt. of India, the complainant is not entitled to get any benefit from this case and accordingly the case is not maintainable as per law. The postal authority has no power to refund the said TDS amount. We also find that there is no deficiency in service from the side of the O.Ps and actually the complainant has no cause of action to file this case. He has taking a chance to get some amount by filing this case without submitting his annual return to Income Tax Department from getting the said refund amount. We also find that this Commission has no jurisdiction to direct the O.Ps to return the said TDS amount to the complainant as it is barred by law.
Point Nos. 5 and 6:- We have already discussed above that the case is not maintainable in law there is no cause of action of the complainant as well as this Commission no jurisdiction to give any direction to the O.Ps to return the said amount as because it is a barred by law. There is no deficiency in service from the side of the O.Ps for that reason it is not wise to discuss further regarding the entitlement to complainant to get back the TDS or not as because the case is not maintainable.
After discussing above we find that the complainant is not entitled to get any benefit from this case and the case is liable to be dismissed.
Thus all the points are disposed of accordingly.
Hence, for ends of justice; it is;-
ORDERED
that the instant case be and same is dismissed on contest against the O.Ps without costs as the case is not maintainable in law and others.
Let a copy of this final order be sent to the concerned parties through registered post with A/D or by hand forthwith for information and necessary action.
Dictated & Corrected by me
