For claiming relief u/s. 89(1)

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This query is : Resolved

jitendra parmar (Querist)

16 February 2013 i had filed salary return of A.Y. 2012-13 after due date but i have made mistake that i have not mention in return the claim of relief U/s. 89(1). thereafter i had file revised return on same day and efiling sile accept my retun even if original return filed after Due date and sign Ack. of return to CPC. my query is :
1) whether CPC processed the revised return or original Return ?
2) if he Processed original return than what action availabe to me to Claim Relief U/s. 89(1).

thanks in advance
please reply fast its urgent.

CA PARAS BAFNA

CA PARAS BAFNA (Expert)

16 February 2013 As per the Income-Tax Act, a return can be revised only when it is filed on or before the due date.
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In e-filing, looking to the probability of obvious mistakes & hardship to the assessee, thankfully, CPC, permits revised return in case of belated return also.
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Now, the ball is in the "court" of CPC.
When it can allow filing revised return, it can also consider the assessee's benefit and may give really Relief to the assessee. Chances are still 50-50.
.

jitendra parmar

jitendra parmar (Querist)

18 February 2013 can i have option to file letter u/s. 154 for rectification in respect of mistake apparent form the record

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