I want to share that each and every deductor should not free on getting Provisional Receipt of submission of TDS return. Generally deductor gets receipt from nodal center for submission of TDS statement and feel that he is free from TDS job. Submitted return may be rejected by TRACES with any reason. Screen shot for showing rejected return is given below :-
"View rejection reason" is also given in above picture. On pressing the same reason of Rejection can be checked. The return shown in above picture has been rejected due to "Latest conso. file not used".
Therefore, it is necessary to check Statement of Status by every deductor otherwise Penalty may be imposed for Non-filing of TDS return by Income Tax Department after rejection of original return. Such effect is not application in Correction return.