We reconsider QCD factorization for the leading power contribution to the $gamma^{ast} gamma to pi^0$ form factor $F_{gamma^{ast} gamma to pi^0} (Q^2)$ at one loop using the evanescent operator approach, and demonstrate the equivalence of the resulting factorization formulae derived with distinct prescriptions of $gamma_5$ in dimensional regularization. Applying the light-cone QCD sum rules (LCSRs) with photon distribution amplitudes (DAs) we further compute the subleading power contribution to the pion-photon form factor induced by the hadronic component of the real photon at the next-to-leading-order in ${cal O}(alpha_s)$, with both naive dimensional regularization and t Hooft-Veltman schemes of $gamma_5$. Confronting our theoretical predictions of $F_{gamma^{ast} gamma to pi^0} (Q^2)$ with the experimental measurements from the BaBar and the Belle Collaborations implies that a reasonable agreement can be achieved without introducing an exotic end-point behaviour for the twist-2 pion DA.
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