After rebuilding a Ingersoll Rand 2135- Air flow is still being blocked and not letting the gun operate... or there is no torque

There is only a few areas that could cause this. Did you rebuild the valve assembly? If you go to (irtechpubs.com/ir_pdfs/Tools/IR%20Industrial%20Tools/Impact%20Tools/04584033_ed2.pdf) you will see an exploded view of the whole assembly. Note part 28, and then part 28c, this is the valve that controls the inlet air, possibly you have the pin broken off, or the trigger not actuating the valve. Check up the handle for blockage in the exhaust (unlikely). Also check the parts of assembly 29 to make sure nothing is broken, if they are you could have the direction stuck between forward and reverse, thus not allowing air to pass through to the motor (items 10, 11)