Plz help me
DILIP KUMAR SHARMA
(Querist) 15 December 2015
This query is : Resolved
my father is DDO in an organization under MHRD and also holding the position of Dy.Registrar accounts.He has been charged for not deducting proper TDS from the employees salary for which institute has paid penalty of 8 lac to ITO.
Now the higher authorities have transfer him on other position and a committee for inquiry has been made and he has been so caused for such mistake.
But this mistake was not exactly made by him the calculation of TDS and deduction as well as submission of such deduction on time is done by the dealing assistant who place the file before him.
Please let me know what shall we do.
Is mistake made in working under good faith is punishable.
Guest
(Expert) 15 December 2015
Dear Dilip Kumar Sharma,
You are a lawyer, as per your profile. I wish, you could have examined the provisions of Tax Laws before posting your query.
However, if you don't mind, what sort of good faith you have found in dereliction of duties and responsibilities of your father, as a DDO?
Even the Income Tax Law makes a DDO directly responsible for non dedution or short deduction of TDS for the payments made by any organisation and also provides for penalty of rigorous imprisonment for the DDO, besides recovery from him, who fails to deduct TDS.
Your father may consider himself as lucky enough that action has not been taken on him directly by the IT department. So, if it is a real probem with your father, he may better try to convince the committee of inquiry on merits of the case, not on good faith on his subordinates, who have not calculated the tax and not deducted out of the salaries of the employees. While discharging duties and responsibilities of any officer prescribed by law, any lapse in good faith has no relevance.
Sudhir Kumar, Advocate
(Expert) 16 December 2015
Fully agreeing with Mr Dhingra I would add that if the authorities were vindictive then he could have been charged with connivance with employee in helping them with tax evasion.
The allegation then would have been fit enough for dismissal.
Sudhir Kumar, Advocate
(Expert) 16 December 2015
"Is mistake made in working under good faith is punishable.
"
why not
what can be good faith in understanding that 2+2=3
P. Venu
(Expert) 16 December 2015
Having worked as a DDO all throughout my service, I would only say that person who chooses to pass the blame on the subordinate is unworthy of the post of DDO or any position of responsibility.
The elementary attribute expected of an administrator is the willingness to assume responsibility. Paul H. Appleby's prescriptions in this regard which forms part of 'Manual of Office Procedure' may be referred with much profit.
Rajendra K Goyal
(Expert) 16 December 2015
Being DDO, the person can not escape from the responsibility of not deducting TDS.
Agree with the expert PS Dhingra.
Dr J C Vashista
(Expert) 18 December 2015
I agree with experts, the employee (your father) has to face the consequence for dereliction of his duty.
T. Kalaiselvan, Advocate
(Expert) 25 December 2015
I fully agree with the views and observations made by all experts more specifically by expert Mr. P S Dhingra, he has very properly addressed your query.
