Recourse against rejection of rectification u/s 154.
Querist : Anonymous
However, you should first ascertain why your original claim for refund (income tax return) was rejected.
Few possible reasons:
1. TDS not appearing in Form 26AS.
2. TDS status is "P" - Provisional
3. Incorrect TAN mentioned in the return.
Querist : Anonymous
As per your advice another rectification should be file, let me know under which section or provision?
If you did not claim credit of taxes in the return, you CANNOT claim credit in a rectification application.
Claim can only be made by filing a revised return.
However, since you have filed a belated return, it cannot be revised.
2. Rectification application seeking rectification of order passed u/s 154 is submitted u/s 154 only.
Querist : Anonymous
2. There is 2nd year also in which we missed to claim TDS refund but as there was no order regarding that A.Y. we don't have a BASE to claim refund by filing rectification.
You can also go for an appeal against the order.
2. For the second year, file a revised return, if possible.
Querist : Anonymous
2. Revised Return not possible. So now by which regulation we can claim TDS refund?
2. If you have not claimed TDS in the return, the only option is to file a revised return.
If revised return cannot be filed, then you CANNOT claim credit of TDS.
Querist : Anonymous
Thanks for your prompt response.
Click here to login now
Similar Resolved Queries
- Transport service POS
- Distinct person & regular person POS
- To Whom the Invoice should be Raise to
- E INVOICE, E-WAY, INVOICE
- INCOME TAX NOTICE QUESTION
- PLACE OF SUPPLY FOR COMMISSION AGENT
- When was the effective CA partnership deed? Can I use old FRN until new FRN alloted by ICAI?
- Need Conversion process of CA Proprietary firm to CA Partnership Firm
- Query Regarding Error in Establishing Connection with Traces WebSocket eSigner
- E stamp paper purchase
- GSTR 9- Annual Return for 2024-25
- Input Tax Credit Treatment For Hotel Service Provider.
- Income tax on withdrawal of PF
- HIGHER TDS DEDUCTION ON SALARIED EMPLOYEE IN CASE OF INOPERATIVE PAN
- Query ON belated tds deduction
- EXCESS CREDIT REALTED GST REVERSAL
- Export invoice not reported
- CA Articleship Extension Matter
- GST OFFICER WRONG NOTICE
- "Please ensure that the Total of the Deductions u/s 54F match the same in Table D in Sch CG"
Trending Online Classes
-
Live Course on GSTR 9 & 9C for FY 24-25(Detailed discussions, FAQ, Case studies and Live demo of GSTR 9/9C on GST Portal)
Industry Expert16 November 2025
CAclubindia
