Disallowance under chapter via, sec 80tta

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Arpan Nayak (Querist)
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08 September 2016 A Physiotherapist filed his Original return for AY 2014-15 on 13/03/2016, that is Belated ofcourse, claiming refund of Rs 390/-. The same was processed by CPC and the intimation U/s 143(1), was sent on 24/08/2016. It was found that the Deduction of Rs 6817/- relating to Savings Bank Interest U/s 80TTA, (Known to the mass that, deduction U/s 80TTA is available up to Rs 10000/- w.e.f. AY 2013-14), was not at all considered in the assessment and additional demand of Rs 450/- was raised in the same. When i was filing the rectification U/s 154 over the Efiling Portal, i could see that it was asking to upload the rectified XML version of the ITR.
My confusion is:
1. The return was already filed belated, how can it be revised and XML could be generated?
2. What if i upload the XML of the original return? will the rectification request be suspended?
3. The mistake is not from the taxpayer side by not showing the deduction beyond Rs 10000/-, but it is apparent from the assessment/intimation U/s 143(1) that it has ignored the same., what can be done for removing this demand? Please help to come out of this dilemma.

ACA Anurag

ACA Anurag (Expert)
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08 September 2016 Dear Arpan, Now it's not possible to rectify the return as it was filed after the due date. Now u have to pay the Demand or else u need to contact your local AO Hope your query is resolved

Arpan Nayak

Arpan Nayak (Querist)
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13 September 2016 Thank you Anurag.. My query was only regarding how to make the mistake/ignorance from CPC good., I am also aware, the belated return cannot be revised, that i specified too, but the contents of the online rectification requirements are very confusing.

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