Hello @V_V_Enterprises
You can claim HRA in ITR irrespective of whether it was reported to employer.
There is no clear guideline for the case being selected for scrutiny. It is at the discretion of the AO if he finds unusual in your ITR then he may issue a scrutiny notice.
Also, if the rent paid was more than 50k per month, TDS has to be deducted at 2% of the rent amount.
In your case, we would recommend you to pay TDS, file TDS return and claim HRA in your ITR. Due date to file TDS return for last FY 2024-25 is April 30, 2025.
Thank you.