Rectification Request, Income Tax

[Rishi Ferrari]

Could someone explain to me, in layman's terms, what this message wants me to do? I understand I have to file rectification request, but how do I do this under the Jurisdictional Officer? Is this something I can do online? There are so many options online under rectification that I am not sure what to select.

"It is seen from this office worklist that your case is pending for rectification. However, the application is not available in this office. Therefore, you are requested to submit your rectification application to the Jurisdictional Office."

Here is the background:

Assessment year in question: 2018-19

Issue: Demand was paid but it still shows as pending and accruing interest on the portal

Chronology of the issue below:

21-04-2018 – Original ITR filed

12-04-2022 – Revised ITR filed in response to notice u/s 148 (underreporting income, my fault)

13-05-2022 - tax as calculated on the revised ITR was paid by me

06-03-2024 - Re-assessment proceedings ended and Revised ITR was ACCEPTED after re-assessment.

Demands were raised for pending Tax as well as penalty. I accepted and paid penalty in full and it disappeared from portal. However, the demand for tax was INCORRECT as I had already paid the sum on 13-05-2022 as above. So I partially accepted, attached proof of payment and paid the small balance. However, this demand continues to remain on the portal accruing interest!

So I raised a grievance a month ago. Response was: "Kindly submit rectification application along with all supporting documents to the jurisdictional AO."

Today, after about 10 days later, a letter was issued saying "It is seen from this office worklist that your case is pending for rectification. However, the application is not available in this office. Therefore, you are requested to submit your rectification application to the Jurisdictional Office."

Posts / Replies

[YAGAY andSUN]

Thanks for laying everything out so clearly — you've done the right things so far. Let me now explain in simple terms what this message is telling you and exactly how to fix it.

🧾 What does this message mean?

"It is seen from this office worklist that your case is pending for rectification. However, the application is not available in this office. Therefore, you are requested to submit your rectification application to the Jurisdictional Office."

Translation in layman terms:

Your issue (the incorrect tax demand still showing) has been noted in their system, but you have not officially filed a rectification request in the proper way — i.e., it hasn't reached your Jurisdictional Assessing Officer (AO) yet. So, you need to file a formal rectification application, with supporting documents, either online or by visiting/emailing your AO.

✅ What you need to do now:

Since your demand is incorrect due to double taxation (tax already paid not being considered), this qualifies for a Section 154 Rectification Request.

You have two options to submit this:

🔹 OPTION 1: Online Rectification via Income Tax Portal (If eligible)

You can try this only if CPC (Central Processing Centre) passed the order raising the demand.

📌 Steps:

1. Log in to: https://www.incometax.gov.in
2. Go to:
   Services → Rectification
3. Select:
   • Assessment Year: 2018-19
   • Choose “Income Tax”
   • Then “Request Type”: Select Rectification
4. If system asks “Do you want to continue on CPC portal?”, select Yes
   (CPC is usually where online processing happens).
5. In the next screen:
   • Choose “Reprocess the Return” if the issue is due to payment not being linked.
   • Or select “Rectification of mistake under Section 154”
6. Upload your supporting documents:
   • Challan of tax paid on 13-05-2022 (download from net banking or NSDL)
   • Copy of your revised ITR
   • Order accepting your reassessment
7. Submit and note the acknowledgment.

✅ If it works and gets assigned to CPC, great — they’ll fix it in 15–30 days.

❗ However, in reassessment cases or AO-raised demand, CPC won't process it and you’ll see a message saying "Rectification request has to be filed with Jurisdictional AO."

In that case:

🔹 OPTION 2: File Rectification Request with Jurisdictional Assessing Officer (AO)

This is what they’re asking you to do now.

📌 What you'll need:

1. Rectification Application under Section 154 (simple letter format — I’ll give you a template below)
2. Attach:
   • Copy of demand notice
   • Proof of tax paid on 13-05-2022
   • Copy of revised ITR
   • Copy of reassessment order dated 06-03-2024
   • Copy of Form 26AS or AIS showing tax paid (optional but helpful)
3. Submit this:
   • Physically at the AO's office (get acknowledgement)
   • Or via email, if your AO accepts scanned documents (many do)
   • Or upload through the e-Proceedings tab on the portal (if enabled for you)

🏢 How to find your Jurisdictional AO’s contact?

1. Log in to Income Tax Portal
2. Go to: My Profile → Jurisdiction Details
3. You’ll find the name, designation, and email ID of your AO

📄 Sample Format – Rectification Application under Section 154

To 

The Assessing Officer 

Income Tax Department 

[Your Jurisdiction Office Address]

 

Subject: Rectification request under Section 154 – AY 2018-19 – Demand already paid

 

Dear Sir/Madam,

 

I am writing to request rectification under Section 154 of the Income Tax Act for the Assessment Year 2018–19.

 

Background:

- I had filed a revised return on 12-04-2022 in response to notice under Section 148.

- I paid the revised tax amount on 13-05-2022. The reassessment order dated 06-03-2024 accepted my revised ITR.

- However, the demand raised on the portal does not consider this payment and continues to show a tax liability along with accruing interest.

 

Details:

- PAN: [Your PAN]

- Assessment Year: 2018–19

- CPC/Order Reference No. (if available): ____________

 

I request you to kindly process this rectification and update the demand accordingly. I am enclosing the following supporting documents:

1. Proof of tax payment dated 13-05-2022

2. Copy of Revised ITR filed in April 2022

3. Copy of Reassessment Order dated 06-03-2024

4. Copy of demand notice from portal

5. Form 26AS highlighting the payment (optional)

 

I would be grateful if this demand can be rectified at the earliest and the incorrect demand removed from my records.

 

Thanking you,

 

Yours sincerely, 

[Your Name] 

[Address] 

[Mobile] 

[Email] 

[Date]

🕒 How long does it take?

• Typically 30–60 days.
• Follow up via email or in-person visit if no response in 3–4 weeks.

✅ Final Checklist:

• ✔ Try online rectification first (CPC route)
• ❌ If not eligible, then submit rectification with AO (as above)
• 📞 Follow up after 2–3 weeks
• 🧾 Keep all receipts and acknowledgment

*** 

Disclaimer: This discussion is not an Legal Opinion.