20 July 2022
I have paid Rs. 25410.00 through the income tax portal via my banker, SBI for this amount which was due to pay as a part of my tax liability for AY 2022-23. The details of this self -assessment tax paid challan receipt was entered with BSR code, tender date and challan serial no. in the respective column while filing.
Now, I have got a demand notice us 143(1) for this amount again. And reason for the mismatch amount as per CPC was as ' Challan is not available for the AY'.
While checking my filed ITR, it is found that the serial no. of challan was written as "578" while filing instead of "00578" (as per SBI challan receipt). This was an entry mistake.
Please advise me whether I need to pay again Rs. 25410.00 as per the demand notice or get rectified the serial no. of the paid challan receipt?
Kindly help me how to go for it and clear this demand notice.
21 July 2022
Thanks, Sir for your kind reply. I went to IT portal, selected 'services', clicked Tax Credit Mismatch tab, it is played what I filled showing my serial no. challan written as 578 intead of 00578, but it was allowed to rectify the same.
21 July 2022
Yes, sir, the details of challan were exhibited showing the entered challan serial no. is as "578". But, there was no option to correct the challan serial no. in that exhibition. Here, I got stuck up.
I would repeat again, Sir, the path where I went for this tax miscredit match opening as follows: Login to IT Portal, then went to Services, thereafter from the poped up menu, clicked Tax credit mismatch tab, then selected the assessment year as 2022-23, thereafter the details of the challan was exhibited giving remark in red colour as "There is a mismatch".
After that, there was no option to click for rectify the serial no. challan. Here, I got stuck up.Sir.
21 July 2022
Sir, I read all instruction how to for performing rectification. Logged IT portal, clicked Rectification under services, selected for new request, for creating my Pan card no, clicked Income tax circle, but for selecting the assessment year in the list, only upto AY 2021-22 is available not 2022-23.
Whether I need to wait for some more days for appearing for assessment year 2022-23 in the selection list.
21 July 2022
Many assesses have stuck up in similar situation, have received demand for SAT paid, but not considered by CPC, due to such flimsy reasons. Even filing revised return may not solve the issue, as the challan no. with 00xxx is not accepted by utility. Filing grievance may help to resolve it by rectifying the bug in the utility. Good Luck..
24 July 2022
Ok. Sir, I would file revised return. One more clarification is that whether filing revised return is a first step or give response to the outstanding demand notice later- Is it correct procedure or vice versa.
CAclubindia
