Ltcg sec 54 deduction disallowed by cpc

Dear Members

As per Intimation u/s 143(1)  deduction claimed u/s 54 for LTCG for Residential house property is disallowed by CPC.
New Residential property is purchased within 12 month then on what ground CPC denied the deduction?
assessee have not deducted tds u/s 194ia for new property yet. Is it valid reason or else? I request you all  Please put light on the circumstances

Thanks & Regards