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Can belated return be revised ?

RAVI SAINI (Company Secretary) (84 Points)

24 March 2015

can belated return be revised for the ay 2014-15? and what will be the consequences?

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29 Replies

Intermediate Student (-) (644 Points)
Replied 24 March 2015

Can not be revised but can be rectified u/s 154 after receiving intimation u/s 143

sri lakshmi revathi (internship) (73 Points)
Replied 24 March 2015

No. A Belated return cannot be revised.

J. K. Ratan (Compliance Advisor) (794 Points)
Replied 24 March 2015

Dear Frnd

Belated return can't be revise. If you do so it will be considered as null and void and will not effect of particular provided by you in original Return.

dhruvi (articled assistant) (22 Points)
Replied 24 March 2015

Belated return can not be revised.

Ashok Kumar (Assistant) (24 Points)
Replied 24 March 2015

No belated return can not be revised...

Ashish (practising CA) (77 Points)
Replied 24 March 2015

I just want to ask a related doubt What if after i find a mistake in a return filed which is belated And then i donot submit the itr to cpc After 3 months return filed will be null And then can i again file the return with the corrections ??? Pls suggest

Anvil (Chartered Accountant) (38 Points)
Replied 24 March 2015

In no case can a belated return filed u/s 143(4) be revised u/s 143(5) as held by Supreme Court judgement in case of Kumar Jagdish Chandra Sinha.

Intermediate Student (-) (644 Points)
Replied 24 March 2015

@ ashish U can not do so. That option is available only to those who have filed return within due date and not able to sent itr v within 120 days. But in case itr v of belated return not sent whithin said period it will be deemed as asseessee has not filed return. And we can not revise again anything. If we send itr v after 120 days it may accepted sometimes or rejected depends of cpc.

rajiv (service) (27 Points)
Replied 24 March 2015

No it cant be

C.A Basant Raj kabra (no) (59 Points)
Replied 24 March 2015

not possible. Until you received notice from department.

N GANESHAN. (CA FINAL STUDENT - PRACTITIONER) (921 Points)
Replied 25 March 2015

Sending / not sending itr v to CPC have no relevance here. Return filed is belated hence cannot be revised.

Nisha kapur (Partner) (21 Points)
Replied 25 March 2015

No belated return cannot be revised

Vasanth (Articled Assistant) (30 Points)
Replied 25 March 2015

No can't be revised..

sunilkumar (ne) (28 Points)
Replied 25 March 2015

Dear friends, Please sugest me in the related case, Can I revise or rectify the belated ITR after survey and serve demand notice under sec. 156 of the Act, for the A.Y 2011-12.