Court Says: Valid TDS Certificates Are Enough for Refunds Form 26AS Mismatch Not a Reason to Deny

The Allahabad High Court (Lucknow Bench) has given a big relief to taxpayers. If your Tax Deducted at Source (TDS) doesn’t show up in Form 26AS, that alone can’t be a reason to deny your refund.

What Happened?

• A cooperative society filed for tax refunds for several years (2009–10 to 2015–16).
• They had proper TDS certificates (Form 16A) and claimed exemption under Section 80P of the Income Tax Act.
• The Income Tax Department rejected the refund just because the TDS wasn’t visible in Form 26AS.
• The Court said this is not fair. If the taxpayer has valid Form 16A, the officer must check with the deductor or TDS department instead of blaming the taxpayer.
• The Court also referred to CBDT’s instruction from 2013, which says genuine claims backed by documents should not be denied due to technical mismatches.
• The officer was told to verify the documents and issue the refund within four weeks.

What This Means for You

• If you have a valid Form 16A showing TDS, you can still get your refund—even if it’s not showing in Form 26AS.
• The Income Tax Department must do the checking. You shouldn’t be punished for someone else’s mistake.
• This judgment protects honest taxpayers from delays caused by clerical errors or system issues.

Key Takeaways

• Always keep your Form 16A safe and ready.
• If your refund is denied due to Form 26AS mismatch, you can refer to this judgment.
• The department must verify the TDS with the deductor, not just reject your claim.
• You have the right to a fair refund process.

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