Need expert opinion on an ITR-U issue faced for AY 2025-26.
Self-assessment tax was actually paid earlier through valid challan before filing the return. However, while filing ITR-U after 31-12-2025, the income tax portal showed validation/error stating that earlier period tax could not be claimed. Since there was no other practical option to proceed with filing, the challan date was modified in the utility/portal to an earlier acceptable date and return was filed.
Now intimation has been received fully disallowing the tax credit.
Query:
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Is there any actual provision under Section 140B / 139(8A) prohibiting claim of SAT paid prior to 31-12-2025 while filing ITR-U after that date?
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Has anyone faced similar portal validation issues?
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What would be the best remedy now — rectification u/s 154, updated response, grievance, or revisional route?
Would appreciate views from anyone who has practically handled this issue.
CAclubindia
