Income tax refund

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

29 September 2012 My friend, had filed ITR-1 return for the A.Y.08-09,

His total tax liability was 67550/-

as per form 16- Total TDS deducted was 87780/-

He filed paper return(Manuualy),He made one mistake while preparing ITR-1, he mentioned in TDS Column only Rs. 67550/- i.e. Tax liability instead of Rs. 87780/- as per TDS certificate.

I saw the ITR -1 copy , Tax payable/ refundable was nil ( after adjusting tax liability)

Can he eligible for Refund.???

Pls reply ASAP

Pankaj Gupta

Pankaj Gupta (Expert)
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29 September 2012 I dont think that refund will be granted in such case. Now neither return can be revised nor you can move a rectification application u/s 154.

Querist : Anonymous

Querist : Anonymous (Querist)

30 September 2012 Thank you for your reply,

Sir , i checked the refund status on income tax web site, its showing that it was adjusted against tax liability in the the year 2011.

But, my friend did not received any such intimation from Income tax department.

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Asha Kanta Sharma

Asha Kanta Sharma

(Expert)
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31 July 2024 Your friend is indeed eligible for a refund, as the TDS deducted (Rs. 87,780) exceeds the tax liability (Rs. 67,550). However, due to the mistake in reporting the correct TDS amount on the ITR-1 form, the refund was not processed correctly. Here's what your friend can do:

### Steps to Rectify the Issue

1. **Rectification Request**:
Since the issue is due to an error in the original return, your friend should file a rectification request under Section 154 of the Income Tax Act. This can be done online if the original return was filed manually.

2. **Contact Jurisdictional Assessing Officer**:
Your friend can also contact the jurisdictional Assessing Officer to explain the situation and submit a rectification request along with the relevant documents (Form 16 and a copy of the original ITR).

### How to File a Rectification Request Online

1. **Login to Income Tax e-Filing Portal**:
Go to the Income Tax e-filing portal and log in with your friend's credentials.

2. **Navigate to Rectification**:
Under the "e-File" menu, select "Rectification".

3. **Select the Assessment Year**:
Choose the assessment year for which the rectification is to be filed (A.Y. 2008-09).

4. **Reason for Rectification**:
Select the appropriate reason for rectification. In this case, it would be related to TDS mismatch.

5. **Submit Details**:
Enter the correct details of TDS as per Form 16. Attach the supporting documents, such as Form 16, proof of TDS, and a copy of the original ITR.

6. **Submit the Request**:
Submit the rectification request. You will receive an acknowledgment number, which you can use to track the status of the request.

### Follow-Up

- **Track the Status**:
Regularly check the status of the rectification request on the Income Tax e-filing portal.

- **Contact Assessing Officer**:
If the rectification request is not processed or there is a delay, your friend can visit the local Income Tax Office and meet the Assessing Officer with all the relevant documents to expedite the process.

### Summary

- **Eligibility for Refund**: Yes, your friend is eligible for a refund.
- **Action Required**: File a rectification request under Section 154.
- **Follow-Up**: Track the rectification status online and contact the Assessing Officer if needed.

By following these steps, your friend should be able to rectify the error and claim the refund that is rightfully due.