REGARDING CLAIM OF TDS...
This query is : Resolved
Suresh S. Tejwani
(Querist)
20 February 2025
IS COMMISSIONER HAVE POWER TO ISSUE REFUND IF APPEAL FILED AGAINST RECTIFICATION ORDER UNDER SECTION 154 VIDE RETURN REPORCESS OPTION? IF WE FORGOT TO CLAIM TDS FOR LAST YEAR?
12 August 2025
Can Commissioner refund TDS if appeal is filed against rectification order under Section 154?
Section 154 deals with rectification of mistakes in orders by the Assessing Officer (AO).
If you filed a rectification application and the AO passed an order, and you filed an appeal against that order, then:
The Commissioner or AO usually cannot release a refund related to the disputed amount until the appeal is decided.
Refunds on disputed issues are generally stayed during the pendency of appeal unless the department specifically orders otherwise.
If TDS claim was forgotten for last year, what to do?
You can claim the forgotten TDS credit by filing a revised TDS return (e.g., Form 26AS / TDS return) for that year, if within the allowed time limit.
Alternatively, you can file a refund claim for excess tax paid, but the process depends on whether the TDS was actually deducted or just not claimed.
In case the claim was missed in the original return, you can file a Rectification Petition under Section 154 or appeal to correct the mistake.
Summary
Refunds related to disputed orders under appeal are not usually granted until appeal disposal.
Forgotten TDS claims can be rectified by revising returns or filing rectification requests.
Always consult the concerned AO or tax professional for case-specific advice.
Section 154 deals with rectification of mistakes in orders by the Assessing Officer (AO).
If you filed a rectification application and the AO passed an order, and you filed an appeal against that order, then:
The Commissioner or AO usually cannot release a refund related to the disputed amount until the appeal is decided.
Refunds on disputed issues are generally stayed during the pendency of appeal unless the department specifically orders otherwise.
If TDS claim was forgotten for last year, what to do?
You can claim the forgotten TDS credit by filing a revised TDS return (e.g., Form 26AS / TDS return) for that year, if within the allowed time limit.
Alternatively, you can file a refund claim for excess tax paid, but the process depends on whether the TDS was actually deducted or just not claimed.
In case the claim was missed in the original return, you can file a Rectification Petition under Section 154 or appeal to correct the mistake.
Summary
Refunds related to disputed orders under appeal are not usually granted until appeal disposal.
Forgotten TDS claims can be rectified by revising returns or filing rectification requests.
Always consult the concerned AO or tax professional for case-specific advice.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Accounting treatment of AMC alongwith the purchase of Laptop
- Nursery business
- GST REFUND ISSUE ON PURCHASE OF PLANT AND MACHINERY
- Condonation Request sec 119(2) b -Enhancement Limit of Leave Exemption prior to AY 2023
- TDS on Dashcam rent and allied services
- Section 269ST applicability for capital introduced by partner to his partnership firm
- Intimation under section 245
- ETDS return q4 25-26
- Tax on Amount transferred in HUF Account
- HOW TO ADJUST CREDIT NOTE AMOUNT ?
- Import Order Cancelled.
- Working on Gold wastage during Melting of old gold jewellery
- WRONG GSTR7 ENTRIES ACCEPTED ERRONEOUSLY
- Expert Help Required for TDS Refund 100000 Through TRACES – AY 2022–23
- IMPORT PURCHASE ENTRY PASSED IN BOOKS OF ACCOUNT
- FAST DS 26 Undisclosed Foreign Asset Disclosure Scheme 2026
- Regime change
- Tally: Imported bank entries do not show up in manual reconciliation
- Sales of goods of amount Rs97 lakhs to a party
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
