Refund — Denial on the ground that TDS not reflected in 26AS — Responsibility of the AO to verify from Form 16A — Taxpayer should not be at the mercy of an officer who delays the payment of genuine refund — Assessee is entitled to refund after verification of Form 16A certificates.

46 . U.P. Rajya Nirman Sahakari Sangh Limited vs. UOI

2025 (10) TMI 537 (All.)

A.Ys. 2009-10 to 2012-13 & 2015-16: Date of order 08/10/2025

Refund — Denial on the ground that TDS not reflected in 26AS — Responsibility of the AO to verify from Form 16A — Taxpayer should not be at the mercy of an officer who delays the payment of genuine refund — Assessee is entitled to refund after verification of Form 16A certificates.

The assessee is a co-operative society claiming exemption u/s. 80P of the Act. Since the assessee’s income is exempt, refund on account of tax deducted at source along with interest was due to the assessee. Despite several applications and reminders, the Department was not issuing the refund to the assessee on the ground that the amount of TDS was not reflected in Form 26AS.

The Assessee filed a writ petition before the High Court seeking refund of the amount due to the assessee from the Department and allowing the to the assessee, the credit of TDS for the AYs 2009-10 to 2012-13 and AY 2015-16. The Allahabad High Court allowed the petition and held as follows:

“i) The Delhi High Court in Its Motion v. Commissioner of Income Tax