Me and my wife made a foreign sight-seeing trip under a tour package offered by a Kolkata based Tour operator in FY 23-24, who collected Rs.10000/- as TCS from each of us. Now they are claiming that they have deposited the amount well before the end of the FY 23-24 but that is not being reflected in our 26AS, AIS or TIS statements. Without that we can not claim tax benefit in our IT returns. WHAT SHOULD WE DO TO CLAIM OUR RIGHTFUL BENEFIT? Kindly suggest.

Ans: I'm sorry to hear about the issue you're facing with the tax authority. Here are some steps you can take to resolve the issue:

Verify the TDS credit: Check if the TDS credit shown in your Form 26AS matches the TDS amount shown in your Form 16/16A or any other TDS certificate issued to you by the deductor. If there is any discrepancy, you may need to contact the deductor and get the correct TDS certificate.

Raise a grievance: If you have already verified the TDS credit and found it to be correct, you can raise a grievance with the tax authority. You can do this online by logging into the e-filing portal of the Income Tax Department and submitting a grievance under the 'e-Nivaran' tab. Provide all the relevant details and documents to support your claim.

Follow up: After raising the grievance, you may need to follow up with the tax authority to ensure that your issue is being addressed. You can track the status of your grievance online using the grievance ID provided to you.

Seems you have followed all the above steps. In my opinion, instead of filling grievance, you may have opted for rectification under provisions of section 154 of the Income tax Act, 1961.
You may visit, "Work-listing" or "e-proceedings" or "Under respond to outstanding demand", which will navigate you to another page, where in you will be taken to the "Agree/ disagree with the demand" . You may disagree in full or in partial and there would be number of options that would be auto populated , from which you may select , "Rectification", basis rectification filled as explained above. In rectification, you may have to select the option, TDS mismatch, which will navigate you to the page which will display, difference if any between TDS claimed and TDS allowed by the Central Processing.

I hope the above step may resolve your issue.

Ans: You can file grievance for the same. At the income tax portal (incometax.gov.in), after doing login you will find option to submit grievance to "CPC-TDS", with sub category "26AS related" and "Entry not reflecting in Form 26AS". You can attach all the communication done with the Bank.

Ans: Company can file condonation application with PCIT/CBDT (depending on amount of refund and as per guidelines for condonation u/s 119)