Revise belated return

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

08 April 2015 Sir,

A Salary Return for AY 2014-15 of my client is filled on 01.02.2015 and self assessment tax was deposited two times, once by us and by mistake my client also deposited the same.

But we claim self assessment deposited by us only. We didn't claim tax deposited by our client.

Can now we revise the Return(Belated Return) & claim the amount of Tax deposited by client.

As a Belated Return can't be revised.

CA Mohit Bansal

CA Mohit Bansal (Expert)
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09 April 2015 Regret that you can not file revised return now as original return was u/s 139(4), this is one of the biggest loss of filing belated return that you will loose money here

Querist : Anonymous

Querist : Anonymous (Querist)

09 April 2015 Sir is there any other way by which we can realise self assessment tax which is wrongly deposited?

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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22 July 2025 You're right that a belated return filed under section 139(4) for AY 2014–15 cannot be revised, as per the law applicable for that year.

However, you still have an option to claim the unclaimed self-assessment tax — not by revising the return, but by filing a condonation request with the Jurisdictional Assessing Officer (AO) under section 119(2)(b) of the Income Tax Act.

✅ Here's what you can do:
🧾 Step-by-step remedy:
Draft an application under Section 119(2)(b) requesting condonation of delay for rectification/refund.

Attach the following:

Copy of original ITR acknowledgment

Challans of both self-assessment tax payments

Working showing that only one payment was claimed and the other missed

PAN, AY details, and any correspondence

Submit this to your jurisdictional AO (physically or via e-proceedings if available).

Once approved, the AO can process rectification and issue refund for the unclaimed tax.

⚠️ Notes:
There's no time limit explicitly defined for such applications, but CBDT allows condonation for up to 6 years from the end of the relevant assessment year in genuine cases.

In your case, AY 2014–15 means the end of FY 2014–15 → 6 years ended on 31 March 2021, so you may now be time-barred unless CBDT grants specific extension.

Still, you may attempt to file the application and seek relief if the amount is substantial, explaining that it was a genuine mistake and no double benefit was availed.

❌ What not to do:
Do not file a rectification under section 154 online — it will be rejected since the return can't be revised or rectified directly due to 139(4).

🧾 Sample wording for application:
“This is a humble request under section 119(2)(b) for condonation of delay and for granting refund of unclaimed self-assessment tax of ₹____ deposited on ___ for AY 2014–15, which was inadvertently not claimed in ITR filed u/s 139(4)...”

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