Short advance tax was claimed in it returns wronlgly.

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

01 March 2013 Dear Expert,

I had Advance tax Of Rs. 141000/- for the A.Y.09-10.It is showing in 26AS also.

But While filing It return manuualy, I was wrongly claim only Rs.36500/- it returns up to my tax liability..
2nd thing, i had filed the I.T. return late i.e.10th may,2010.
I want to rectify my mistake now, I had discussed the same issue with ITO , but he refused my request.
Please help me in this issue, I want to claim my Refund of Rs.104500/-.

Pls respond at the earliest.

CA PARAS BAFNA

CA PARAS BAFNA (Expert)
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03 March 2013 It is expected from the assessee to pay honestly the taxes and in turn the assessee may have expectation that the department would also deal accordingly.
.
You may file a complaint with the Income-tax Ombdusman or PRO through a CA.

https://www.incometaxindiapr.gov.in/incometaxindiacr/listContent.jsp?p=OMBUDSMAN.html

Querist : Anonymous

Querist : Anonymous (Querist)

03 March 2013 Thank you very much for your reply,

sir, I went to the Concerned ITO and he was rejected my request to refund the excess advance tax paid.

sir, He said " its not our mistake" " whatever you claimed in I.T.return only that much you will get".

CA PARAS BAFNA

CA PARAS BAFNA (Expert)
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03 March 2013 The approach of the officer is not proper and all the officers are not having such approach.
.
Waiting till his transfer from the ward is not a good idea.
.
You may contact Public Relation Officer or Ombudsman.
.

Querist : Anonymous

Querist : Anonymous (Querist)

03 March 2013 okay sir.

Thanks a lot.

Querist : Anonymous

Querist : Anonymous (Querist)

03 March 2013 Sir,

Rectification Under Sec. 154 is possible in this case??

Aashok Kumar Sharma online

Aashok Kumar Sharma online

(Expert)
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25 July 2025 Here's what you need to know about your situation with short claiming advance tax in the ITR for AY 2009-10:

### Issue:

* You had paid **advance tax of Rs. 1,41,000**, reflected in Form 26AS.
* While filing your return manually, you **claimed only Rs. 36,500** against the tax liability.
* You filed the return late on 10th May 2010.
* Now you want to claim the **balance refund of Rs. 1,04,500**.
* The ITO has refused your request.

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### Can you rectify under Section 154?

* **Section 154 (Rectification of mistakes) of Income Tax Act** allows correction of **“mistakes apparent from the record.”**
* Short claiming TDS or advance tax in the ITR is generally **not treated as a mistake apparent from the record** because it depends on taxpayer’s declaration.
* So, **rectification under Section 154 may not be allowed** in this case.

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### What are your options?

1. **Revised Return (Section 139(5))**

* You can file a **revised return** within the prescribed time limit:

* Normally, within **1 year from the end of the relevant assessment year**, or
* Before completion of assessment, whichever is earlier.
* For AY 2009-10, the last date to file revised return has long passed.

2. **Appeal to Commissioner of Income Tax (Appeals)**

* If ITO refuses rectification, you can file an appeal with the **CIT(A)** against the assessment order or rectification order.

3. **File a Writ Petition**

* As a last resort, if your claim is rejected unfairly, you can consider filing a writ petition in the High Court.

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### Summary:

* Rectification under Section 154 for short claiming advance tax is **usually not allowed**.
* Since the return is filed late and the assessment likely done, revised return option is closed.
* You may appeal to CIT(A) or seek legal remedy.

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Would you like help drafting an appeal to the CIT(A) or want to understand more about the appeal process?

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