Revised return

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

03 December 2014 IF WE HAVE FILLED THE RETURN ON 28/11/2014 AS NOT COVERED UNDER AUDIT AS LATE FILLING OF RETURN U/S 139(4) AND NOW I WANT TO REVISED THE RETURN AS I WAS COVERED UNDER AUDITAND FOR THAT IS WAS WITHIN DUE DATE.

WHAT PROCEDURE I NEED TO FOLLOW NOW ???

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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03 December 2014 if u filed b4 due date i.e on 28.11.2014 and want to revise return then can revise it u/s 139(5).

Querist : Anonymous

Querist : Anonymous (Querist)

03 December 2014 MY QUESTION IS THAT I HAVE FILLED RETURN AFTER DUE DATE (30/07/2014 ) i.e. 28/11/2014 and now i come to know that i was covered under audit and it was within due date. and now i wand to revised the same.

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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03 December 2014 whther u knew or not is not material ...what is imp is that u have filed by 28.11.2014 so ur eligible.

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Querist : Anonymous

Querist : Anonymous (Querist)

06 December 2014 BUT PROBLEM IS THAT I HAVE FILLED AS I WAS NOT COVERED UNDER AUDIT.SO I HAVE FILLED U/S 139(4).

Querist : Anonymous

Querist : Anonymous (Querist)

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Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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22 July 2025 Legal Provisions and Practical View:
Section 139(4) covers returns filed after due date but before completion of assessment.
Section 139(5) allows you to file a revised return, but only if the original return was validly filed.
Since your original return (under 139(4)) was filed after the due date for audit cases, it was technically late even for audit cases.
However, since you filed the return before the date of assessment or demand notice, you are eligible to file a revised return under Section 139(5).
✅ What You Should Do:
You can file a revised return under Section 139(5) correcting the audit details.
Make sure to select “Yes” for audit applicable in the revised return and attach the audit report, if applicable.
Upload revised ITR with correct audit details.
Submit auditor’s report (Form 3CD) and other audit documents as per the audit requirements.
Mention the original ITR filed on 28/11/2014 while filing the revised return.
🔔 Important Notes:
The fact that original return was filed late under 139(4) does not disqualify you from filing a revised return under 139(5).
The department may scrutinize the reasons for late filing, but correction through revised return is allowed.
If any penalty arises due to late filing under audit provisions, it can be addressed separately.

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