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Judgment
By way of this writ petition, the petitioner has prayed for a direction to opposite parties for refund of the amount as per Annexure-2 series, for
payment of interest on the amount so deducted illegally from the date of deduction till the date of payment as per provisions of law and to
compensate the petitioner for the loss caused due to their overact.
Learned counsel for the petitioner in course of hearing prays and permitted to approach the competent authority and produce exemption
certificate, as stated in paragraphs5, 6 and 7 of the reply affidavit filed by opposite party No. 1, which is quoted below:â€
“5. That, the averments made in Paragraph-9 of the petition are admitted to be correct. But at the instance of Tax Recovery Officer, this Opp.
Party was compelled to deduct the Tax for the year 2002-2003 as well as for the previous year as the petitioner has not submitted and prior
information regarding exemption of the said institution for deduction under T.D.S.
That, it is respectfully submitted that the bank is not provided with any list of Institutions exempted from T.D.S. and the petitioner has not
provided and such documents in that support and the Opp. Parties No. 2 to 4 are expected to know letter regarding such exemption, but
continuously approach by the Tax Recovery Officer, the T.D.S. has been deducted by the Bank.
That, immediately after the fact came to the knowledge of the Bank Authorities, by letter dtd.12.3.2004 intimated the petitioner to claim refund
of the same from the Income Tax Department and forwarded Form No. 16-A (2 number). This Opp. Parties also expressed them regret for the
inconvenience cause to the petitioner.â€
On furnishing such exemption certificate, the opposite parties will act upon immediately as per paragraphs-5 and 6 of the reply affidavit.
With the aforesaid observation, the writ petition stands disposed of.