28 December 2025
To correct the invalid PAN for your Section 80G donation for AY 2022-23, you should file a Rectification Request under Section 154 through the income tax e-filing portal, not an ITR-U. The Income Tax Department's communications often suggest correcting the PAN or removing the deduction via an updated return, but a rectification request is specifically for mistakes apparent from the record in a processed return and allows correction of data without declaring additional income or paying extra tax, which would be required for an ITR-U.