Subject: Legal Remedy for Removal of Income Tax Demand for AY 2024–25 – Charitable Trust with Section 12A and 80G Registration

I have a charitable trust registered under Section 12A and approved under Section 80G of the Income Tax Act, 1961. The trust regularly gets its accounts audited and files its income tax returns.

For Assessment Year 2024–25, my CA mistakenly filed Form 10BB instead of the applicable Form 10B. The Income Tax Return was also filed based on this incorrect filing.

When we discovered the mistake, we subsequently filed the correct Form 10B and revised the Income Tax Return. However, the Income Tax Department did not consider the revised filings and processed the return by disallowing the exemption claimed by the trust, resulting in an income tax demand.

I need a detailed, practical and legally supported solution to resolve this issue.

Please advise on the following:

1. Whether the department can deny the trust's exemption under Sections 11 and 12 merely because the wrong audit report form was initially filed, when the correct Form 10B and revised ITR were subsequently submitted.
2. Whether an application for condonation of delay under Section 119(2)(b), read with CBDT Circular No. 16/2024 dated 18 November 2024, is required in this case.
3. Which income tax authority should receive the condonation application, considering the time elapsed since the original due date.
4. Whether rectification under Section 154, a grievance on the Income Tax Portal, or an application to the Jurisdictional Assessing Officer/CIT (Exemption) is appropriate after condonation.
5. Whether an appeal before CIT(A) is necessary or advisable if the demand has already been raised and the appeal deadline is running or has expired.
6. The exact step-by-step procedure, relevant legal provisions, applicable CBDT circulars, supporting case laws and documents required to get the demand deleted.
7. Draft the condonation application and any subsequent rectification request or appeal grounds required in this case.

Please consider the fact that the error was inadvertent, the trust holds valid Section 12A and 80G registrations, and the correct audit report and revised return were filed after discovering the mistake. Explain the strongest available legal remedy and the appropriate order in which the applications should be filed.

I filed the TDS return and later filed a revised return with the correct details. Due to this issue, the challan was frozen. However, we have now got the challan unfrozen.

Now, while applying for the refund through Form 26B on the TRACES portal, the system is showing the maximum refund amount as only 7473 against the total challan amount of 100000.00. We are unable to apply for the full refund.

I would like to understand the following:

Why is TRACES allowing a refund of only 7473 instead of 100000.00?

Is there any minimum refund amount or any other limit for claiming a TDS refund?

Could this problem be due to the original TDS return, revised TDS return, or challan details?

Since the challan has already been unfrozen, is any further correction or action required?

How can we claim the full refund of 100000.00 ?

Has anyone faced a similar issue and successfully received the full refund? If yes, please share the procedure.

I would be grateful for guidance from CAs and tax professionals who have handled similar cases.

Our objective is to claim the full refund of 100000.00 as the TDS was deducted and deposited by mistake.

Thank you for your help and valuable suggestions.

I have undisclosed account in ICBC bank China with around 21960 CNY since 2018 and currently it could be dormant. It was opened anticipating some potential business but not materialized due to COVID etc. However, now received SMS from IT system to utilize FAST DS26 scheme till Dec26. I have checked in compliance portal and see the account reflecting with balance of 21850 CNY and interest of around 110CNY for CY 2022 & 2023 ie total of around Rs 314,500. I have accepted the amounts in compliance portal. Now my query is should I utilize the FAST DS26 and pay Rs 189000 ie 60% of total balance as tax or will the Rs 20 lakh immunity protect me from 120% levy if I dont avail the scheme. I will have to consider the entire amount as income as the current account is dormant, i dont have any bank statements as of now and will not be able to show source etc as is very old and not sure if ICBC will share statements without reactivation of account etc. The deposits was by way of sale of samples I was carrying during that time. I have been resident all through. Please advise.

Dear Experts
I had salary and business income in FY 2023-24, so I filed ITR4 and submitted form 10IEA for opting old regime .
In FY 2024-25, I had only salary income. So I opted new regime without submitting form 10IEA.
In FY 2025-26, I had salary and business income again. So I filed ITR4 continuing new regime as I opted it last year. But income tax department now seeking a clarification for not submitting form 10IEA again this year. They are saying that this year income will be treated as per old regime since business income is there.
I am hopefully looking for your kind advice about how to respond to this query.

Hello Members,

I seek your guidance regarding a TDS issue on property sale.

My total TDS liability was INR 9,695.

I paid INR 9,635 on 7th November 2025, which was within the due date.

The remaining balance of INR 60 was paid later on 3rd September 2026 through a fresh Form 26QB.

Despite this, the Income Tax Department (ITD) has issued a defaulter notice and imposed a significant penalty on the amount of INR 9,635, which I had already paid on time.

I need advice on:

How to draft a reply to ITD clarifying that INR 9,635 was paid within the due date? To whom I should address, what is the email id?
How to link both Form 26QBs (acknowledgement numbers) to demonstrate that the full liability of INR 9,695 has been discharged?

Any expert inputs or references to relevant provisions would be greatly appreciated.

Thank you,
Somenath Dhar

I seek independent professional opinion on the following matter/case
An alleged outstanding demand pertains to AY 2012-13. The assessee's position is that the demand was not payable, as the relevent taxes had already been paid. The assessee had submitted a response against the demand, duly supported by relevant documents/attachments.
Now, the Income Tax Department has adjusted the refund due for AY 2026-27 against the alleged old demand.
The Income Tax portal presently shows that a response against the outstanding demand was submitted, but the actual response, supporting attachments and AO's consequential order/reasons are not presently available/visible on the portal. The old physical records are also not readily traceable.
Proposed simultaneous action
I am considering taking the following three actions at approximately the same time:

1. RTI Application - seeking certified copiesof the response submitted by the assessee alongwith supporting attachments/documents and the AO's order/communication with reasons/grounds for rejection.
2. Income Tax Grievance - objections to the adjustment of the AY 2026-27 refund against the disputed old demand and requesting release of the refund.
3. Faceless Appeal - filing the appropriate statutory appeal, if mandatory/necessary, without waiting for the RTI outcome, in order to protect the assessee's appellate rights.

Opinion specifically requested

1. Is the above three-pronged approach legally and procedurally appropriate?
2. Should the Faceless Appeal be filed immediately, even though the old response and AO's detailed order/reasons are presently unavailable?
3. What is the correct appellate provision/order against which the appeal should be filed, and what limitation/condonation issues need to be considered?
4. If appeal is mandatory/necessary, please suggest the appropriate Grounds of Appeal, particularly regarding:
disputed/non-payable old demand duly supported with judiciary judgements, if any,
taxes already discharged
response previously submitted with supporting documents,
non availability of the old response/supporting documents and AO's reasons on the present portal
adjustment of AY 2026-27 refund against the alleged AY 2012-13 demand
requirement to verify the complete departmental record before recovery/adjustment

5. Should the RTI, grievance and appeal be pursued simultaneously, rather than waiting for one remedy to conclude?

6. What would be the safest and most effective legal strategy in the interest of the assessee?

Please give independent practical and legal opinion, particularly on the grounds of appeal and limitation/condonation aspect.

Opening valance of DTL 195731.00. current year closing wdv as per companies act 34,95,400.00 and IT act 2771830.00. Whatwill be the closing figure ? will it be DTL or DTA. someone calculated closing DTL as 7603.00 (195731- (3495400.00 -2771830.00)*26%). Is it corret method? pl. help with calculation.

Hello,
I am looking for recommendations for experienced CA from Kolkata who have a track record of accurate balance sheet,PnL preparation and ITR 3 filing for FnO trading for individual trader by working online for document acceptance and communication. They should be transparent in disclosing their registration number and CoP. I will be obliged if anyone has any recommendations.

Sir
Greetings
Can I get clarification as to whether the Banks need to report interest details in Form 168 even if no TDS is deducted?
The present Form 168 has a separate table for reporting interest details when the customer submits Form 121. Moreover, the Banks earlier were reporting interest paid during the year in Q4 reporting, even when no TDS was deducted.
Thank you
Chari

I have sold goods of more then 77 lakhs by gst invoice in August 2026. Do I require deduction of tds from the party? Please clarify conditions for deduction of tds as sales were made from my gst proprietorship registered form??