Chapter VIA deduction not recorded in 3CB but claimed in ITR

This query is : Resolved

Priyanka (Querist)
Follow

07 October 2022 Dear Experts

In form 3CD, Chapter VIA deductions of assessee was not recorded due to clerical error.
However, at time of filing returns, it came to our notice that he has eligible VIA deductions u/s 80C. can assessee claim deduction under chapter VIA while filing return even if there is no reporting of the same in audit report 3CD? is there any chance of query or disallowance of deduction due to non reporting of the same in 3CD?
Kindly guide

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
Follow

07 October 2022 Yes, it can be claimed while filing ITR. In case of any query, the proof of investments/ expenditures are required to be submitted.

Message likes : 2 times

Priyanka

Priyanka (Querist)
Follow

07 October 2022 Thank you for reply sir. But is there any chance of query like wrong submission of audit report upon CA ? is it advisable to revise 3CB or directly claim deductions in ITR ?

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
Follow

07 October 2022 It is better to revise TAR if possible. But otherwise also it can be claimed in ITR.

Message likes : 1 times