Recourse against rejection of rectification u/s 154.

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Querist : Anonymous

Querist : Anonymous (Querist)

03 December 2012 What are the recourse, if rectification made u/s 154, for refund, get dismissed or rejected?

CA Siddhartha Bhardwaj

CA Siddhartha Bhardwaj (Expert)
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03 December 2012 You can file another rectification application.

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

Querist : Anonymous (Querist)

03 December 2012 Ya,when we filed return (belated) we did not know our credit. and later on we filed rectification. u/s 154.

As per your advice another rectification should be file, let me know under which section or provision?

CA Siddhartha Bhardwaj

CA Siddhartha Bhardwaj (Expert)
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03 December 2012 1. In the return, you DID NOT claim credit of taxes??
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

Querist : Anonymous (Querist)

03 December 2012 1. We have made rectification under order u/s 148.

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.

CA Siddhartha Bhardwaj

CA Siddhartha Bhardwaj (Expert)
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04 December 2012 1. Rectification application seeking rectification of an order u/s 148 is filed u/s 154 only.

You can also go for an appeal against the order.

2. For the second year, file a revised return, if possible.

Querist : Anonymous

Querist : Anonymous (Querist)

04 December 2012 1. Appeal to whom? & Under which provision?

2. Revised Return not possible. So now by which regulation we can claim TDS refund?

CA Siddhartha Bhardwaj

CA Siddhartha Bhardwaj (Expert)
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04 December 2012 1. Appeal against order u/s 148 lies to CIT(Appeals)

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

Querist : Anonymous (Querist)

04 December 2012 OK.

Thanks for your prompt response.

CA Siddhartha Bhardwaj

CA Siddhartha Bhardwaj (Expert)
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04 December 2012 You are welcome. You should use the thanks button to convey your thanks.

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