The 116. Pz.Div. was formed in the spring of 1944 using the remaining personnel of the 16. Pz.Gren.Div. returning from the Eastern Front and incorporating men and equipment from the 179. Res.Pz.Div. based in France.
The first reports from the 179. Res.Pz.Div. dating from Sep. 1943 among various Pzkpfw. III and a few Pzkpfw. IV L/24 showed a single Pzkpfw. IV with the 7,5 cm L/43 gun, i.e. an Ausf. F2 or G.
During Sep and Nov 1943 the division received 11 new Pzkpfw. IV armed with the 7,5 cm L/48 gun. These should have been Ausf. H since production of the Ausf. G had already ceased since June 1943.
That amounted to a total of 12 long barreled Pzkpfw. IV with the division and that figure did not chance until Jan. 1944. But instead of reporting 1 Pzkpfw. IV with L/43 gun and 11 with L/48 gun, reports continued to show only 12 L/48 guns after September 1943.
If the single L/43 tank out of convenience was simply counted together with the L/48 tanks after September 1943 or if that tank or at least the gun was actually exchanged is unknown to me. Anyway, as far as I can tell this (the convenience theory) could have been the only way that anything other than Pzkpfw. IV late Ausf. H (~1/3) and early Ausf. J (~2/3) could later have appeared with the 116. Pz.Div. because later tank deliveries to the 179. Res.Pz.Div. respectively 116. Pz.Div. happened in Jan, Mar, Apr, and May 1944 (production Ausf. H ceased in Feb 1944).