My friend filed his ITR for AY 2022–23 through a person who files returns for many taxpayers. While filing, that person wrongly claimed deductions under Sections 80GGA and 80GGC without informing my friend, which resulted in an excess refund.
Later, on 13th March 2025, my friend received an email from Income Tax Compliance stating:
"It is observed that you have claimed deduction under section 80GGC of Rs. 1,75,000 in your ITR for A.Y. 2022-23. It is requested that the claim may be verified and mistake, if any, may be rectified by updating the ITR by 31.03.2025."
Unfortunately, my friend noticed this email only in July 2025, i.e., after the rectification deadline.
Now the doubt is:
1. Should he submit a grievance on the IT portal explaining the facts and request re-opening of rectification to pay the correct tax?
2. Or can he file an Updated Return under section 139(8A) directly for AY 2022–23 and pay the due tax with additional liability?
Experts, kindly guide which would be the correct and compliant approach in this situation.
Thanks in advance.