Question ID :
44938
TDS not claimed in Original IT Return filed
An assessee has not claimed TDS in the original ITR filed. It appears in Form 26AS and he has also offered corresponding income. TDS was not claimed by oversight. Sec.143(1) intimation received without TDS. Sec.154 request is also rejected as there is no mistake apparent on record. Can assessee file revision under sec.264? What other remedy available to assessee?
Posted by
balasubramanian
on
Dec 10, 2025
Filed Under
DIRECT TAXES
Section 264 revision is allowed as this mistake is not a deliberate mistake or attempt to gain some unfair advantage.
Posted by
CA. chunauti dholakia on
Dec 10, 2025
Answer ID :
86044
Yes, revision u/s 264 is maintainable and is the most appropriate remedy in such cases. In addition, condonation of delay u/s 119(2)(b) for claiming TDS/refund is an alternative route. Appeal u/s 246A is generally not effective, and writ is a last resort.
Posted by
CA. VAZ RYAN ASSIS on
Dec 17, 2025