Dear Sir,
Assessment order for AY 2009-10 was passed on 30.12.2010. The same had some mistakes as the AO did not give credit for TDS deducted by 3 Parties. I approached the AO and then rectification order u/s 154 was passed on 12.02.2013 giving credit of the TDS deducted. But TDS credit was given for only 2 parties while TDS deducted by the 3rd party again got missed somehow.
After receiving the order, I again approached the AO and submitted request for rectification on 12.03.2013 with Form 26AS. I again sent a reminder letter on 10.12.2013 for rectification but no action was taken. Same thing happened with my reminders dated 17.02.2015 and 07.06.2017.
Now the current AO has taken up the matter but the computer says that the rectification has got time barred and condonation of delay has to be done u/s 119(2)(b).
As per my knowledge, condonation of delay u/s 119(2)(b) is done when there is problem with the return or the income amount. In my case, the return is filled within time as well as income amount is not disputed. Please advise.
Secondly, one has to apply for rectification u/s 154 within 4 years from the date of last order which is 12.02.2013. The last date being 11.02.2017, I have reminded the AO 3 times within the time frame and have the receiving copy. Even this norm has been complied with.
Kindly advise the way forward.
Thanks
Vikash Agarwal
CAclubindia
