Query regarding TDS on EPFO Higher Pension Arrears- under wrong section

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This query is : Resolved

K.G.Shah

K.G.Shah (Querist)
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29 July 2026 REQUEST FOR URGENT REPLY
EPFO paid higher pension arrears in range of 10 to 20 lakh to EPS pensioners after deducting TDS. However, the TDS was originally reported in Form 26AS/AIS under section 192A (PF withdrawal) instead of section 192 (salary/pension). Many pensioners have raised the issue with EPFO through emails and other representations. EPFO has not issued form 16A
Thereafter, EPFO filed a revised TDS statement and the incorrect section 192A entry has been reversed. However, the corresponding section 192 TDS entry has still not appeared in my AIS/Form 26AS.
In these circumstances, what is the appropriate course of action?
1) Should I file my ITR including ARREARS within the due date by claiming the TDS manually, relying on the original AIS/Form 26AS and other supporting evidence. In this case TDS amount I will have to enter manually. EPFO informed that within week TDS will appear in AIS. I have already file form 10 E for claiming relief u/s89
2) Or Should I file my ITR without arrears as arrears entry appeared in AIS is now reversed by EPFO. However, I think that non reporting arrears is not correct approach, as fact of arrears received and TDS deducted can’t be denied.
3) Or should I wait for the corrected TDS to appear in AIS/Form 26AS, even if that results in filing a belated return? In this case unnecessary penalty of 5000 will be levied by department as total income is above 20 L.
Considering the above facts, what would be the most appropriate and legally correct approach?