Rectification Request

[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."

AI Summary

Rectification remedy: file with CPC portal or jurisdictional AO to correct tax demand records and stop interest accrual.
An outstanding tax demand that persists on the portal despite payment and a reassessment order must be corrected by filing a formal rectification application. Two procedural routes exist: online rectification via the Central Processing Centre on the Income Tax portal (uploading proof of payment, revised return, and reassessment order for reprocessing) or submission of a written rectification application to the jurisdictional Assessing Officer (with demand notice, payment challan/Form 26AS, revised ITR, and reassessment order). Retain acknowledgements and follow up if processing delays occur.