Regarding E-filing return.
This query is : Resolved
27 September 2010
Dear sir, I filed a return through-efiling for A.Y. 08-09 without using digital signature. As per the provisons existed at that time, it was necessary to submit the copy of ITR-V at the nearest ITO Jurisdiction within 15 or 30 days.Although return was submitted & E-filing Acknowledgement also generated but the ITR-V hasn't been submitted till now.
Now, i want to know, whether it will be consider as a valid return or not. Plz Explain me in details with relevant Act or Provisions. I have a case on this matter.
With Kind Regards
Pankaj Kumar
Now, i want to know, whether it will be consider as a valid return or not. Plz Explain me in details with relevant Act or Provisions. I have a case on this matter.
With Kind Regards
Pankaj Kumar
27 September 2010
return is invalid
27 September 2010
Thanx Navin Sir but the ITO has issued a notice under section 221(1) of the income Tax -Act,1961. Since the return incldes 10,00,000 gross total income but nothing was paid on this.Dept has issued Demand U/s-143(1) for 321799+Interest.
20 July 2025
Key points:
E-filing without Digital Signature & ITR-V submission
For AY 2008-09, when you filed your return electronically without using a digital signature, the Income Tax Department required submission of the signed physical copy of ITR-V (acknowledgement) to the CPC (Centralized Processing Centre) within 15 or 30 days to validate the return.
If ITR-V is not submitted
As per the provisions effective during that period, failure to submit the signed ITR-V means the return is treated as invalid/defective under Section 139(5) of the Income Tax Act, 1961.
Consequences
Since the return is invalid, it is considered non-filing of return.
Hence, the department will treat the return as not filed and proceed with assessment based on available information, issuing demand notices under Section 143(1) (summary assessment).
Notice under Section 221(1) means demand recovery notice has been issued.
Relevant Provisions
Section 139(1) requires filing of return.
Section 139(5): Return filed electronically must be verified (by digital signature or physical ITR-V).
Rule 12 of Income Tax Rules (for verification procedure).
Section 143(1): Summary assessment and demand.
Section 221(1): Recovery of demand.
What can you do now?
Since the demand is raised and notice issued, you can:
File a fresh return (if applicable) — If you have not filed a valid return, you may consider filing a belated return under Section 139(4), but note that the window for AY 08-09 may have expired now.
Respond to the notice — Provide your explanation and request for reconsideration, attaching proof of return filing (ITR acknowledgment).
Pay the demand along with interest or raise objections via filing an appeal before the Commissioner of Income Tax (Appeals) if you believe there is an error.
Summary
Your original e-filed return without submitting ITR-V is not valid as per the law at that time.
The demand notice under Section 143(1) and recovery notice under 221(1) are valid consequences of non-filing.
You need to either pay the demand or take remedial action through legal or procedural channels.
E-filing without Digital Signature & ITR-V submission
For AY 2008-09, when you filed your return electronically without using a digital signature, the Income Tax Department required submission of the signed physical copy of ITR-V (acknowledgement) to the CPC (Centralized Processing Centre) within 15 or 30 days to validate the return.
If ITR-V is not submitted
As per the provisions effective during that period, failure to submit the signed ITR-V means the return is treated as invalid/defective under Section 139(5) of the Income Tax Act, 1961.
Consequences
Since the return is invalid, it is considered non-filing of return.
Hence, the department will treat the return as not filed and proceed with assessment based on available information, issuing demand notices under Section 143(1) (summary assessment).
Notice under Section 221(1) means demand recovery notice has been issued.
Relevant Provisions
Section 139(1) requires filing of return.
Section 139(5): Return filed electronically must be verified (by digital signature or physical ITR-V).
Rule 12 of Income Tax Rules (for verification procedure).
Section 143(1): Summary assessment and demand.
Section 221(1): Recovery of demand.
What can you do now?
Since the demand is raised and notice issued, you can:
File a fresh return (if applicable) — If you have not filed a valid return, you may consider filing a belated return under Section 139(4), but note that the window for AY 08-09 may have expired now.
Respond to the notice — Provide your explanation and request for reconsideration, attaching proof of return filing (ITR acknowledgment).
Pay the demand along with interest or raise objections via filing an appeal before the Commissioner of Income Tax (Appeals) if you believe there is an error.
Summary
Your original e-filed return without submitting ITR-V is not valid as per the law at that time.
The demand notice under Section 143(1) and recovery notice under 221(1) are valid consequences of non-filing.
You need to either pay the demand or take remedial action through legal or procedural channels.
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