Revise of itr belated itr 4s
This query is : Resolved
06 September 2016
How can i submit revise itr 4 in case of an auditable client which was wrongly filed as itr 4s unaudit.
06 September 2016
Dear Khushboo,
First of all if tax audit has not done then penalties under section 271B
further u need to cordinate with your AO for it
06 September 2016
But sir 271B penalty is arise when audit report is not file n due date for audit report file is 30 sep
06 September 2016
Dear Khushboo,
I thought for AY 2015-16.
Give us some time will let u know about it
06 September 2016
ok sir it was for ay 2016-17
06 September 2016
Dear Khushboo,
You can file revised return and upload tax audit but it will impact if earlier if excess profit has be filled in return
06 September 2016
Ok sir thanks But sir it is belated return n is it possible to revise belated return
06 September 2016
When Itr 4S was filled???
08 September 2016
Return was filed on 04.09.2016
22 July 2025
For AY 2016–17, the income tax provisions at that time did not allow revision of a belated return. Here's the detailed explanation:
1. Belated Return Cannot Be Revised (Under Section 139(5), AY 2016–17 Rules)
Until AY 2016–17, only returns filed within the due date (Section 139(1)) could be revised.
Since you filed ITR-4S on 04.09.2016, which is after the due date (i.e., 31.07.2016 for non-audit cases), your return is considered belated under Section 139(4).
Therefore, you cannot revise the return under Section 139(5).
2. Incorrect ITR Form Used
You filed ITR-4S (Sugam), which is meant for presumptive income under Section 44AD/44ADA, and not for audit cases.
Since your client was liable for tax audit (due to turnover exceeding threshold or not satisfying presumptive conditions), ITR-4 should have been used along with uploading a Tax Audit Report under Section 44AB.
3. Consequences and Options
Revising is not permitted due to the return being belated.
You may now face penalty u/s 271B for failure to get accounts audited and file the audit report before 30th September 2016 (original due date for audit cases).
The return already filed may be treated as defective or invalid during assessment.
Possible Remedies:
Approach the Jurisdictional Assessing Officer (AO) with a written request explaining the error.
Request the AO to allow submission of correct return and audit report manually or under Section 119(2)(b) (condonation of delay, though mostly for refund/loss carry forward cases).
If scrutiny is initiated, present the audited financials and justification during assessment proceedings.
Summary:
You cannot revise a belated return filed on 04.09.2016 for AY 2016–17. Since the wrong form (ITR-4S) was used for an auditable case, your best course is to consult your AO immediately and explain the situation, possibly submitting the correct audited figures during assessment or seeking relief under special provisions.
1. Belated Return Cannot Be Revised (Under Section 139(5), AY 2016–17 Rules)
Until AY 2016–17, only returns filed within the due date (Section 139(1)) could be revised.
Since you filed ITR-4S on 04.09.2016, which is after the due date (i.e., 31.07.2016 for non-audit cases), your return is considered belated under Section 139(4).
Therefore, you cannot revise the return under Section 139(5).
2. Incorrect ITR Form Used
You filed ITR-4S (Sugam), which is meant for presumptive income under Section 44AD/44ADA, and not for audit cases.
Since your client was liable for tax audit (due to turnover exceeding threshold or not satisfying presumptive conditions), ITR-4 should have been used along with uploading a Tax Audit Report under Section 44AB.
3. Consequences and Options
Revising is not permitted due to the return being belated.
You may now face penalty u/s 271B for failure to get accounts audited and file the audit report before 30th September 2016 (original due date for audit cases).
The return already filed may be treated as defective or invalid during assessment.
Possible Remedies:
Approach the Jurisdictional Assessing Officer (AO) with a written request explaining the error.
Request the AO to allow submission of correct return and audit report manually or under Section 119(2)(b) (condonation of delay, though mostly for refund/loss carry forward cases).
If scrutiny is initiated, present the audited financials and justification during assessment proceedings.
Summary:
You cannot revise a belated return filed on 04.09.2016 for AY 2016–17. Since the wrong form (ITR-4S) was used for an auditable case, your best course is to consult your AO immediately and explain the situation, possibly submitting the correct audited figures during assessment or seeking relief under special provisions.
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