Our app is still rejected due following reasons.
Based on our review, we found your app’s expressed user experience 
did not match your declared core functionality Default SMS handler (and 
any other core functionality usage while default handler). Please 
remove these permissions from your app.
Default handler capability was listed on your declaration form, but 
your app does not appear to have default handler capability. Please 
submit a revised declaration form.
Your app needs to use runtime permissions for us to complete the 
review. Please update your app to target API level 26 or above. If you 
have APKs in different tracks of the app releases section of your Play 
Console, please deactivate non-compliant APKs before submitting your 
app again. For additional guidance, please review the documentation on 
how to request app permissions
We are not using any permissions Which are included in Default SMS Handler.
We do not have any APKs on Other track.
Our target Api version is 28, but rejection mail says that it should be 26 or above.
Manifest
<uses-permission android:name="android.permission.SEND_SMS" tools:node="remove"/>
<uses-permission android:name="android.permission.READ_SMS" tools:node="remove"/>
<uses-permission android:name="android.permission.RECEIVE_SMS" tools:node="remove"/>
<uses-permission android:name="com.google.android.c2dm.permission.RECEIVE" tools:node="remove"/>
<uses-permission android:name="android.permission.INTERNET"/>
<uses-permission android:name="android.permission.READ_EXTERNAL_STORAGE"/>
<uses-permission android:name="android.permission.WRITE_EXTERNAL_STORAGE"/>
<uses-permission android:name="android.permission.READ_CONTACTS"/>
<uses-permission android:name="android.permission.ACCESS_NETWORK_STATE"/>
<uses-permission android:name="android.permission.WAKE_LOCK"/>
<uses-permission android:name="android.permission.FOREGROUND_SERVICE"/>
<uses-permission android:name="android.permission.REQUEST_IGNORE_BATTERY_OPTIMIZATIONS"/>