Revised return and disallowance

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SAHETA OCHANI (Querist)
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02 November 2012 3. In a scrutiny order of ay 2009-10 of a person…service tax amounting to rs.10L paid after due date of filing return of income was disallowed u/s 43B of IT act..The date of payment of ST was 29/10/2009 and the order was passed in DEC.2011
The only way of communicating with an Assessing Officer is by filing ROI. The disallowed amount can be claimed in the year of payment i.e. in AY 2010-11 .But original return of AY 2010-11 was delayed and was filed in NOV.2010 and till that time service tax amount wasn’t disallowed and so the assessee dint claim it in that year.. As per rules once the return is delayed it cannot be revised
so an application was given requesting to allow payment of rs.10L pertaining to the year 2009-10 and paid in AY 2010-11..but disallowed after filing ROI of AY 2010-11.But as the return is delayed revised return cannot be filed.

Q.1 WILL SUCH AN APPLICATION BE ACCEPTED?

Q.2 IF NO CAN THE ASSESSEE CLAIM THIS AMOUNT IN THE SCRUTINY PROCEEDINGS

Soumitra Basu

Soumitra Basu (Expert)
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04 November 2012 EITHER YOU CAN FILE SUSEQUENT RETURN OR FILE PETITION UNDER SECTION 154.

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SAHETA OCHANI

SAHETA OCHANI (Querist)
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05 November 2012 okay thank you.:)

SAHETA OCHANI

SAHETA OCHANI (Querist)
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05 November 2012 but petition u/s 154 can be filed only if there is a mistake..and we want to rectify that..here..the amount is disallowed...and i guess subsequent return is nothing but revised return..????..nd that cannot be filed..please help..!

Soumitra Basu

Soumitra Basu (Expert)
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06 November 2012 YOU DO NOT HAVE ANY OTHER ALTERNATIVE.YOU FILE RECTIFICATION STATEMENT IN E-PORTAL AND SEE.
THERE IS LOT OF DIFFERENCE BETWEEN SUBSEQUENT AND REVISED RETURN AND SO IN INTERNET DEPARTMENT IS ACCEPTING REVISE RETURN THOUGH THE ORIGINAL RETURN IS NOT IN TIME.

SAHETA OCHANI

SAHETA OCHANI (Querist)
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09 November 2012 okay..fine

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