Wrong itr filed by mistake

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

28 December 2013 I had e filed itr 1 with all the values zero by mistake actually i have the professional income with tds refund and its belated return . so now how can i get the refund?
AY 2013-14 & itr processed at cpc with no demand no refund.

Nikhil Kaushik

Nikhil Kaushik (Expert)
Follow

28 December 2013 did you file the return before or on the due date? if yes, then you can file revised return.

Guest

Guest (Expert)

28 December 2013 U can claim that refund by filing rectification application under section 264

Nikhil Kaushik

Nikhil Kaushik (Expert)
Follow

28 December 2013 Dear Rachit,

1. the option of revising return is available to the assessee.

2. rectification is filed under 154. There is no need to go for 264 at this stage.

Message likes : 1 times

Guest

Guest (Expert)

28 December 2013 Ya sorry under section 154...and dear Nikhil in his query it is clearly written that its a belated return.that how he can revise his return??

@VaibhavJ

@VaibhavJ (Expert)
Follow

28 December 2013 Agree with Nikhil.

Thanks

Nikhil Kaushik

Nikhil Kaushik (Expert)
Follow

28 December 2013 Dear Rachit,

But can assessee revise the income details in the rectification request??

check that!

And yes if it is belated return, the assessee has no option to avail.

Guest

Guest (Expert)

28 December 2013 Dear Nikhil
Ya According to me it can be rectified in section 154.So according to u whats the solution to this problem then.

Nikhil Kaushik

Nikhil Kaushik (Expert)
Follow

28 December 2013 you cannot revise the income details in the rectification request. Please refer Rectification Manual issued by CPC Bangalore Page 6.

Guest

Guest (Expert)

28 December 2013 SO you know any solution for this query now??

Nikhil Kaushik

Nikhil Kaushik (Expert)
Follow

28 December 2013 nopes. thats what I already said earlier. The only solution comes up if the return is transferred to jurisdictional AO. There you may make claims during the assessment.

Guest

Guest (Expert)

28 December 2013 Dear Nikhil
ok.SO no option left.As return is filed nil So very few chances of assesment.
Thanks for updating me.

Nikhil Kaushik

Nikhil Kaushik (Expert)
Follow

28 December 2013 not necessarily. Since the income tax department has the TDS details available. In such cases, often return is sent to jurisdictional AO.

CA Abhishek

CA Abhishek (Expert)
Follow

28 December 2013 A belated return can not be revised, but since it is a mistake apparent on record you can go for rectification u/s 154.

Nikhil Kaushik

Nikhil Kaushik (Expert)
Follow

28 December 2013 Dear Abhishek,

Income details cannot be revised. Hence even rectification is not an option here!

CA Abhishek

CA Abhishek (Expert)
Follow

28 December 2013 U/s 154(2), the income tax authorities may make the rectification :
1. On its own motion
2. on application made by the assessee or the deductor bringing the mistake to the notice of the authority concerned.

Nikhil Kaushik

Nikhil Kaushik (Expert)
Follow

28 December 2013 what? how is that relevant??

CA Abhishek

CA Abhishek (Expert)
Follow

28 December 2013 Dear Nikhil, I think that it is a case of mistake apparent from record as neither the income nor the tax credit had been claimed by the assessee and the same has also been ignored by the CPC. But, the form 26AS should have shown about the tds amount of the assessee, which should have been taken in to account, while making the assessment, that's why the assessee can opt for rectification application u/s 154. (its my personal opinion)

Querist : Anonymous

Querist : Anonymous (Querist)

28 December 2013 whether he should go for online ractification?

Nikhil Kaushik

Nikhil Kaushik (Expert)
Follow

29 December 2013 Dear Abhishek,

Reflection of TDS credit in Form 26AS is of no proof of income during the relevant assessment year as it is at the option of the assessee to claim credit of TDS on the basis of income offered in return (which is nil in this case). So it doesn't automatically an apparent mistake.

TRINATH

TRINATH (Expert)
Follow

30 December 2013 HI,

NIKHIL BHI.

Tnks,

Querist : Anonymous

Querist : Anonymous (Querist)

30 December 2013 So , What's the solution experts?

Nikhil Kaushik

Nikhil Kaushik (Expert)
Follow

30 December 2013 unfortunately, no direct solution. You may try filing rectification application. Whether or not it is accepted is something we cannot comment upon with guarantee.

Alternatively, you can include the relevant income in next assessment year and also claim credit for the same in next year (this however shall be on fact to fact basis and should not be considered as a blanket advice)

Querist : Anonymous

Querist : Anonymous (Querist)

30 December 2013 thx & if u get any direct solution then tell me..thx once again.

Asha Kanta Sharma

Asha Kanta Sharma (Expert)
Follow

03 August 2025 You're dealing with a belated return (ITR-1 for AY 2013–14) filed with all zero values, despite having professional income and TDS eligible for refund. Unfortunately, the return has already been processed by CPC with “No Demand, No Refund”, and you're unable to revise it because belated returns cannot be revised under Section 139(5).
✅ Summary of the Problem:
Belated return filed with wrong (zero) income and TDS.
Return already processed.
Refund missed due to wrong data.
Now looking for a solution to claim the refund.
🎯 Available Options:
1. File Rectification u/s 154
Not suitable in this case, as rectification under Section 154 allows correction of mistakes apparent from record, but you cannot change income figures via rectification.
CPC will likely reject the rectification as it's not a simple computational error — it’s an incorrect filing of return.
2. Apply to Jurisdictional Assessing Officer (AO) under Section 264
This is your best and only practical solution now.
Section 264 gives discretionary powers to the AO to provide relief even if the assessee made a mistake in the return.
What You Need to Do:
Write an application under Section 264 to your Jurisdictional AO.
Attach:
Copy of ITR-V filed
Copy of Form 26AS
Evidence of professional income
Explanation of the mistake
Request for condonation of delay and refund of TDS
Submit the application within 1 year from the end of the financial year in which the order (intimation under section 143(1)) was passed. If time has already lapsed, request a condonation of delay.
⚠️ Important Notes:
This is not a guaranteed remedy — it’s discretionary and depends on how sympathetic the AO is to your case.
You cannot carry forward the TDS to the next year either, unless you can legitimately show that the income pertains to the next year (which is usually not the case if the TDS was on income of FY 2012–13).
✅ Final Advice:
File an application under Section 264 to your Jurisdictional AO explaining the genuine mistake and requesting relief. Attach all supporting documents and ask for refund of TDS. This is the only available legal remedy in your case.

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now