Revised return when considred

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This discussion clarifies the process of verifying income tax returns when a revised return is filed. It confirms that if a revised return is filed and verified before the original return is verified, the revised return will still be processed. You do not need to verify the original return for the verified revised return to be considered valid.

abhimanyu

abhimanyu (Querist)

27 March 2022
My cousin filed income tax return on 25th December, 2021 but it WAS NOT verified. Later on, a few mistakes were realized in that return and on 30th December, a revised return was filed by him and WAS VERIFIED IMMEDIATELY after filing. Thereafter, many messages were received to verify the return but since REVISED RETURN was already verified, no action has been taken by my cousin.
As the return has not yet been cleared, the following queries arise

a) Whether my cousin has to verify his original returm only then his revise return will be considered or there is no need to verify the original return as revised return has been filed and verified also.

b) Whether a revised return can be filed only after original return has been verified.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

27 March 2022 Your cousin has to verify his original return only then his revise return will be considered for processing.

abhimanyu

abhimanyu (Querist)

27 March 2022 But sir, will there be any objection that since original return was not verified and revised return was filed earlier, after verification of original return now, his earlier verified revised return will not be valid and he will have to file revised return afreash/

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

27 March 2022 No problem after verification of original return. Your revised return will be processed.

abhimanyu

abhimanyu (Querist)

27 March 2022 It means Sir, verification of revised before verification of the original return will not make any difference. the choronology is as follows:

1. Filing of Original Return 25 December, 2021

2. Filing of Revised Return 30 December, 2021

3. Verification of REVISED return - 30 December, 2021

4. Verification of ORIGINAL Return 27 March, 2022

In the above situation, REVISED RETURN ONLY WILL BE PROCESSED
please opine.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

27 March 2022 Yes, you are right only revised return will be processed.

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