Order No. 11 dt. 28/01/2020
The case of the complainant in brief is that the complainant being a senior citizen invested Rs.10 Lakh in senior citizen savings scheme of Govt. of India bearing interest @9.30% per annum, with Post Office at Income Tax Building Post Office who accordingly, had been crediting interest to the savings account of the complainant after deducting TDS @10%. But against such deduction o.p. had not issued any certificate of deduction to the incumbent showing actual deduction of Rs.2,325/- in each quarter for consecutive four quarters i.e. 30/06/2016, 30/09/2016, 31/12/2016 & 310.3.2017. As a result complainant could not show the tax deduction amount of Rs.9,300/-. The matter had been brought immediately to the notice of the concerned Post Office in July,2017 for its regularization. Such discrepancy had been admitted and confirmed by Sr. Post Master, Park Street Post Office under their letter no.SB-II/TDS/IT Building Po/09/2017-18/2 dt kolkata03.01.2018 and a sanction of Rs.9,300/- had been accorded for payment to the complainant. This development had been communicated to the complainant with the request to receive payment of the aforesaid amount from SPM, IT Building Post Office after submitting his copy of the sanctioned letter in original. But with such steps of the o.p. for repairing the misplacement of TDS in a delayed date complainant was very much aggrieved and filed this petition on 22/04/2019 praying direction upon the o.p. to call for explanation regarding their reluctance and unwillingness to accommodate the payment of the complainant with compensation of Rs.20,000/- for harassment and mental agony.
O.p. contested the case by filling w/v. In the w/v o.p. has denied most of the allegations of the complainant and has stated that a senior citizen account no. 7286451018 has been opened in the name of the complainant on 22/07/2015 for Rs.10 Lakh. The interest out of the SCSS Account had regularly been paid quarterly deducting TDS as applicable except for the quarter ending 30/06/2016, 30/09/2016, 31/12/2016 and 31/03/2017. Such interupption occurred due to some technical fault and the interruption out of such fault were regularized by sanction of Rs.9,300/- in favour of the complainant. But the complainant refused to take the refund amount against deduction. Consequently postal department has uploaded the amount with the TDS Account of the complainant. Thus the petition of the complainant is harrassive one and needs to be dismissed.
On the basis of the pleadings of the respective parties following points are to be decided:-
- Whether the complainant invests Rs.10 Lakh in Senior Citizen Scheme with the Post Office?
- Whether the o.p failed to deposit the TDS deduction in the IT fund regularly?
- Whether there was any deficiency in service on the part of the o.ps?
- Whether the complainant will be entitled to get any relief as prayed for?
Decision with reasons:-
All the points are taken up together for the sake of brevity and avoidance of repetition of facts.
Ld. Lawyer for the complainant argued that the complainant being a senior citizen invested Rs.10 Lakh in senior citizen savings scheme of Govt. of India bearing interest @9.30% per annum, with Post Office at Income Tax Building Post Office who accordingly, had been crediting interest to the savings account of the complainant after deducting TDS @10%. But against such deduction o.p. had not issued any certificate of deduction to the incumbent showing actual deduction of Rs.2,325/- in each quarter for consecutive four quarters i.e. 30/06/2016, 30/09/2016, 31/12/2016 & 310.3.2017. As a result complainant could not show the tax deduction amount of Rs.9,300/-. The matter had been brought immediately to the notice of the concerned Post Office in July,2017 for its regularization. Such discrepancy had been admitted and confirmed by Sr. Post Master, Park Street Post Office under their letter no.SB-II/TDS/IT Building Po/09/2017-18/2 dt kolkata03.01.2018 and a sanction of Rs.9,300/- had been accorded for payment to the complainant. This development had been communicated to the complainant with the request to receive payment of the aforesaid amount from SPM, IT Building Post Office after submitting his copy of the sanctioned letter in original. But with such steps of the o.p. for repairing the misplacement of TDS in a delayed date complainant was very much aggrieved and filed this petition on 22/04/2019
Ld. Lawyer for the o.p has denied most of the allegations of the complainant and has stated that a senior citizen account no. 7286451018 has been opened in the name of the complainant on 22/07/2015 for Rs.10 Lakh. The interest out of the SCSS Account had regularly been paid quarterly deducting TDS as applicable except for the quarter ending 30/06/2016, 30/09/2016, 31/12/2016 and 31/03/2017. Such interupption occurred due to some technical fault and the interruption out of such fault were regularized by sanction of Rs.9,300/- in favour of the complainant. But the complainant refused to take the refund amount against deduction. Consequently postal department has uploaded the amount with the TDS Account of the complainant. Thus the petition of the complainant is harrassive one and needs to be dismissed.
Considering the submissions of the respective parties it is an admitted fact that the complainant being a senior citizen invested Rs.10 Lakh in senior citizen savings scheme of Govt. of India bearing interest @9.30% per annum, with Post Office at Income Tax Building Post Office who accordingly, had been crediting interest to the savings account of the complainant after deducting TDS @10%. But against such deduction o.p. had not issued any certificate of deduction to the incumbent showing actual deduction of Rs.2,325/- in each quarter for consecutive four quarters i.e. 30/06/2016, 30/09/2016, 31/12/2016 & 310.3.2017. As a result complainant could not show the tax deduction amount of Rs.9,300/-. The matter had been brought immediately to the notice of the concerned Post Office in July,2017 for its regularization. Such discrepancy had been admitted and confirmed by Sr. Post Master, Park Street Post Office under their letter no.SB-II/TDS/IT Building Po/09/2017-18/2 dt kolkata03.01.2018 and a sanction of Rs.9,300/- had been accorded for payment to the complainant. This development had been communicated to the complainant with the request to receive payment of the aforesaid amount from SPM, IT Building Post Office after submitting his copy of the sanctioned letter in original. But with such steps of the o.p. for repairing the misplacement of TDS in a delayed date complainant was very much aggrieved and filed this petition on 22/04/2019. As the complainant refused to take the refund amount against deduction Postal Department has uploaded the amount with the TDS Account of the complainant. In the wv TDS amount of Rs9300/- had been uploaded against PAN no.ADXPD5051E. The status is available in Traces. Moreover, in the prayer portion of the petition complainant prayed for compensation & litigation cost. However, it is evident that the repairing of the lapse was made during next financial year. Therefore, the act of repairing was delayed.
With the above points in view and since the complainant has suffered due to nonpayment of the TDS amount within the period of the relevant financial year , therefore, we hold that there is deficiency in service on the part of the o.ps and the complainant will be entitled to get compensation and litigation cost.
Hence, it is ordered,
that the case no.112/2019 is allowed on contest with cost against the o.ps. O.ps are jointly and/or severally directed to pay compensation of Rs.500/-(Rupees Five hundred) only as well as litigation cost of Rs.500/-(Rupees Five hundred) only within 30 days from the date of communication of this order, i.d. an interest @ 8% p.a. shall accrue over the entire sum due to the credit of the complainant till full realization.
