Missed TDS

Save Share

This query is : Resolved

Samrat Chakrabortty (Querist)

29 July 2026 My ITR for AY 2025-26 (FY 2024-25) was filed on 15.09.2025 as ITR-4 under Section 44ADA by my tax consultant.

Unfortunately, while filing the return:

1. The TDS of approximately ₹37,500 deducted by the buyer u/s 194-IA on sale of my residential property was not claimed in the ITR, although it is duly reflected in Form 26AS/AIS.
2. The return was processed u/s 143(1) on 15.10.2025 exactly as filed and therefore no TDS credit/refund was granted.
3. No revised return was filed before the revision deadline.
4. I also had a Long-Term Capital Loss of around ₹10 lakh on the property sale, which was not reported in the return.

My queries are:

1. Since the omission was in the original return itself, can I still seek rectification u/s 154, or is such rectification not maintainable?
2. If Section 154 is not available, is an application u/s 119(2)(b) the correct remedy for claiming the missed TDS refund?
3. Can the omitted LTCL also be considered under the same remedy, or is that permanently lost because it was never reported in the original return?
4. Has anyone successfully obtained relief in a similar situation?

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)

29 July 2026 Rectification u/s 154: Unlikely to succeed for an omission present in the original return.

Condonation u/s 119(2)(b): The correct remedy to pursue for claiming the missed TDS refund.

Long-Term Capital Loss (LTCL): Extremely difficult to claim or carry forward now, as loss-reporting deadlines under Section 139(1) are mandatory.

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now