Application u/s 264

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MAKARAND DAMLE (Querist)
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23 April 2025 Return of Income for AY 24-25 was processed and order passed u/s 143(1). However TDS credit has not been given in spite of correctly asked for in ITR and visible in 26AS.
Request for rectification u/s 154 was filed but tds credit is not given

My question is can i file application u/s 264 for rectification
what is the procedure for making an application ?

Kowsalya

Kowsalya (Expert)
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23 April 2025 Hi
There are 2 alternatives to resolve your issue.
1. Filing an appeal ( Form 35)
You may file an appeal online by filing the form 35 specifying the facts and grounds of your case and by paying the challan fee of Rs.1000/-. Once appeal is admitted, you will be asked to provide the information. On subsequent hearings and based on the information gathered, final order u/s 250 will be passed by CIT (Appeals)

2. Filing the Revision application u/s 264 as you preferred.
The procedure for filing the revision application is as follows:
Draft an application / letter to the Jurisdictional Principal Commissionor of Income tax clearly explaining the issue that the tds credit has not been given despite being clearly visible in Form 26AS. Also make a reference to the acknowledgment of the income tax return filed and the intimation order u/s 143(1) and also the Rectification order u/s 154. Enclose all the copies with the application and submit to the juridictional office. On verification, they will issue notice by mail or in eproceedings requiring the information. On scrutiny of the information provided, final orders will be passed within 1 year from the end of the financial year in which the application is made.

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