REGARDING CLAIM OF TDS...

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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?

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)

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.

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