@sundargba also note that for issuance of ITIN, the easiest way is to file the application along with the return and show that you need this for filing only by including the person/dependent on the return. In such a case , the ITIN is issued retroactively for the year in question.
If on the other hand , you file the W-7 application separately ( either before or after the return is filed ) it stands on its own merit. Somehow you have to show that you are going to use the ITIN for filing a return.
In your case since it has been refused once, pay attention to the reason and correct that first ( curative action )
Since you have already filed 2023 return ( and have been accepted for processing ) , I would consider visiting the local IRS office along with the rejection letter and seek help. They are usually pretty good at helping ----- you may have to wait till after April 15th. though.
That is my take.
Good Luck and Namaste
pk
