The Income Tax Department has enabled filing of rectification applications before an income tax assessing officer (AO) for up to AY 2023-24 (FY 2022-23) through the e-filing Income Tax Return (ITR) portal. This online rectification feature, introduced in January 2025, is particularly useful for individuals seeking to address issues with their submitted ITRs, which the centralised processing centre (CPC) could not process in due time because of some possible errors. As per the income tax law, the CPC is required to process the submitted ITR within nine months from the end of the financial year in which the ITR was filed.
Sometimes the income tax department makes minor mistakes in processing the ITR which are apparent from the records. Some examples of mistakes apparent from official records include: Taxpayer has claimed deductions in original/revised return and same has not been allowed while processing the ITR. Another example can be when a taxpayer has made a correct claim of TDS/TCS/Self-assessment tax/advance tax and the same has not been allowed while processing the ITR.
Do note if the mistake is of such nature that you need to prove it and base it on an interpretation, then the rectification request option can’t be used.
How to use the rectification feature on the e-filing ITR portal?
Here’s a step-by-step guide on how to file an rectification application to the AO:
Step 1: Go to the ITR e-filing portal- https://eportal.incometax.gov.in and login using your credentials.
Step 2: Navigate to the ‘Services’ tab and click on the ‘Rectification’ column. In here you need to click ‘Request to AO seeking rectification’. A new webpage will open and here you need to click on ‘New Request’.
Source #ET
