My CA didn’t add two TDS amounts in my ITR. How can I claim that?
Source: Live Mint
Q: My income tax return (ITR) for AY 2024-25 was processed on 14 February 2025 u/s 143(1). I found out that my chartered accountant did not mention two tax deducted at source (TDS) amounts. Hence, I received less refund than the actual amount. What can I do to get my unclaimed refund?
Someone advised me to keep quiet; otherwise, my case could come under scrutiny. Is it possible to open this matter? Also, there must have been a TDS declaration mismatch between the annual income statement (AIS) and my ITR. How did the Income Tax Department not flag it, and processed ITR with this discrepancy? – Dilip
As the due date for the revised return of income for AY 2024-25, 31 December 2024, has passed, you cannot revise your income tax return for the said year to claim the TDS credit not claimed in the original return.
The options before you are to file for a revision of the order before the Commissioner under section 264 or to file an application to the Commissioner/Chief Commissioner asking for condonation of delay under section 119 in filing a revised return to claim the refund due to you. The application seeking the revision of the order would need to be filed within one year from the date on which you received the intimation.
As this is not a mistake apparent from the record in the intimation received by you under section 143(1), but a mistake in the return filed, you cannot seek a rectification of the intimation, nor can you file an appeal against this intimation.
However, if your return is selected for income tax scrutiny, you can also apply to the tax official conducting the scrutiny for granting such relief.
Seeking such a relief by filing a revision petition under section 263 or for a condonation of delay under section 119 would not necessarily result in your case being picked up for scrutiny. The selection of cases for scrutiny is undertaken centrally based on the risk management strategy of the department, and not by your jurisdictional office. In any case, if the income is correctly offered in FY 2023-24, the TDS credit of the same can be duly claimed by you in the said year.
The matching rules of the Central Processing Centre generally flag a TDS credit mismatch only when the TDS credit claimed in the return exceeds the aggregate of the credit as reflected in Form 26AS for the said year and the credit brought forward from earlier years.
The system does not generally flag a situation where the TDS credit claimed is lower than that appearing in Form 26AS.
Mahesh Nayak, chartered accountant, CNK & Associates.
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