The Senate Budget Committee, acceding to President Carter's plea not to "rush into" an anti-recession tax cut, yesterday approved a revised congressional budget resolution for fiscal 1980 that eschewed any recommendation for new economic stimulus measures.

Rejecting a GOP effort to cut taxes and spending simultaneously, panel members approved an updated vesion of the budget targets Congress voted last spring, with room in future-year budget for Carter's energy program and added strategic arms spending.

They also voted, in a reversal of the committee's previous position, to end revenue-sharing grants for states beginning in fiscal 1981. The House has supported such a step several times, but until now has been blocked by the Senate committee.

In an unusual move, the committee declared that Congress had exceeded the specding target it set last June and voted to recommend that each house order its appropriations committees to trim money bills already enacted.

The action, which involves $2.1 billion spread in small bits throughout more than a dozen different programs, would be unprecedented if approved by both houses. Congress usually raises its spending targets if it exceeds the first resolution.

The revised budget resolution calls for total spending of $542.5 billion for fiscal 1980, which begins Oct. 1, up $10.5 billion from the targets set in June -- with a deficit of $27.8 billion, up from $23 billion before. The measure will come up for floor action after the August recess.

The action by the panel yesterday was a victory for the Carter administration. The White House has maintained steadily that Congress should hold the line on any new tax cut until policy makers know for sure how deep the recession will be.

A new internal administration forecast shown to policy makers earlier this week predicts the downturn is apt to be steeper than supposed only a few weeks ago, with the jobless rate likely to reach 8.2 percent in 1980 rather than 6.9 percent.

However, the White House said yesterday figures still were prelimimary and did not imply a shift in the president's position on the tax cut issue. Most lawmakers appear to agree that Congress should not decide on the tax cut question until next January.

The vote to increase defense spending came on a motion by Sen. Pete V. Domenici (R-N.M.) that would add $13.5 billion in a new spending authority and $4.7 billion in actual outlays over a three-year period from fiscal 1982 through 1984.

The action on Carter's energy program would make room in the budget for $58.5 billion in new spending authority and $7.4 billion in outlays between fiscal 1980 and fiscal 1984 to finance the president's proposed synthetic fuels program.

Sen. Edmund S. Muskie (D-Me.) the budget committee's chairman, described the action as "making room for the debate" on the energy program. Carter's synethetic fuel plan still has not been approved by the various energy and tax-writing committees.

The new budget proposals also allow for Carter's proposed Windfall profrts" tax on crude oil. CAPTION: Picture, Senate Budget Committee Chairman Edmund Muskie chats with an aide while Sen. Henry L. Bellmon removes his jacket during a session on the budget yesterday. By James K.W. Atherton -- The Washington Post