Refund not allowed

This query is : Resolved

PRASANNA KUMAR (Querist)
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30 November 2025 Sirs,
I paid TCS for Rs.10,233/ for foreign travel in 2024 and filed ITR-1 for refund ( AY25-26). The TCS payment has been reflected in my acknowledgemnt and 26AS and also in Form No.27D of the remitter as paid on15/10/2024. However, I received intimation u/s143(1) with no demand/refund giving details as" Form 26AS does not contain amount of TCS with respect to the TAN mentioned in schedule TDS1/TDS2/TCS". I noted in this report the date of deductiion is mentioned as 2023 instead of 2024.
I filed a rectifincation report for re-processing but again I received intimation u/s154 mentioning the same
report with error year of deduction as 2023 instead of 2024. Now I filed a grievance almost 2 weeksago but no action till date. Kindly advise me further course of action.
Thanks.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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30 November 2025 1. Since the TCS year mismatch (2023 vs 2024) is a clerical error in the deductor’s filing, your refund cannot be processed until the deductor corrects their TCS return. You should escalate by contacting the deductor to revise their TCS statement.
2. Once revised, the corrected entry will flow into your 26AS and CPC will accept it.
3. You also have options to file revised return till Dec. 2025.

PRASANNA KUMAR

PRASANNA KUMAR (Querist)
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01 December 2025 Thank you very much Sir,
The deductor filed correctly the year as 2024 in their form 27D as date of receipt/debit but IT dept made this error in their intimation u/s 143/1. Form 27D correctly mentioned the date.

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