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NITIN DAYALJI DAVDA (Querist)
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14 September 2014 What is the last date of e-filing ITR 4? If any person wants to e-file ITR 4 for f.y. 2011-12 2012-13 & 2013-14, can he e-file it and if any refund can he get it?

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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14 September 2014 Returns can be filed only for FY 2012-13 and FY 2013-14. Return for FY 2011-12 can not be filed since same is time barred.

Due date of Return u/s 139(1) is 31st July of the relevant AY. For Tax Audit case 30th September of the relevant AY.

Belated Return u/s 139(4) can be file after the due date but on or before the end of relevant AY without any penalty. Belated return can also be filed after the end of relevant AY but before the expiry of one year from the end of relevant AY but subject to penalty (Max Rs 5000) u/s 271F.

So in the given case return for FY 2012-13 i.e., AY 2013-14 can be filed upto 31.03.2015 subject to penalty u/s 271F.

Return for FY 2013-14 i.e., AY 2014-15 can be filed within due date upto 30.09.2014 if Tax Audit applicable otherwise belated return can be filed upto 31.03.2015 without any penalty. It can also be filed after 31.03.2015 upto 31.03.2016 subject to penalty u/s 271F.

Penalty need not be paid before filing of return. Imposition of penalty is at the discretion of AO.

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