Revision of ITR for deduction amount
This query is : Resolved
08 June 2020
ITR 5 FY 2018-19.
the client had filed the return where the amount eligible for deduction nor reflected in XML. He filed rectification which is now denied. the error was in XML now can he revise the return for 80P deduction?
Please reply soon as 30 June is the last date for the revision of ITR FY 2018-19.
the client had filed the return where the amount eligible for deduction nor reflected in XML. He filed rectification which is now denied. the error was in XML now can he revise the return for 80P deduction?
Please reply soon as 30 June is the last date for the revision of ITR FY 2018-19.
08 June 2020
Try with a revised return.
Message likes :
1 times
09 June 2020
WHILE FILING YOUR ITR, YOU HAVE TO CHOOSE AN OPTION OF REVISED RETURN AND WRITE ACK. NO AND DATE OF FILING OF ORIGINAL RETURN.
15 June 2020
Hello,
If the client fails to file form 67 before filling the ORG ITR and now dept is rejecting the revised ITR/Form 67 also as a form was not filed before the original return. Is there is a way that h can claim the relief? In revised or rectification return?
If the client fails to file form 67 before filling the ORG ITR and now dept is rejecting the revised ITR/Form 67 also as a form was not filed before the original return. Is there is a way that h can claim the relief? In revised or rectification return?
22 July 2025
Here’s a clear explanation and suggestions for your queries on revising ITR for deduction amount and issues with Form 67 filing:
1. Revising ITR for Deduction (Section 80P) for FY 2018-19
Since the original ITR did not include the eligible deduction (e.g., under Section 80P) due to an error in the XML, the taxpayer can file a Revised Return under Section 139(5).
The deadline for filing a revised return for FY 2018-19 is 30 June 2020 (as per your timeline), so the client must act quickly.
Procedure to file a Revised Return:
In the income tax e-filing portal, choose the option for “Revised Return.”
Mention the Acknowledgment Number and Date of the Original Return.
Ensure the corrected deduction claim (80P) is properly reflected in the XML and form.
Submit the revised return before the deadline.
If the rectification request was denied, it’s often because rectification under Section 154 is meant for errors apparent from record, not for changing claim of deduction missed initially. Revised return is the correct route.
2. Issue with Form 67 Filing and Revised Return
Form 67 is mandatory to be filed before the due date of filing the original ITR when claiming relief under Double Taxation Avoidance Agreement (DTAA).
If the Form 67 was not filed before filing the original ITR, then the Department may reject the claim of relief in the revised return or in Form 67 itself.
Possible remedies:
There is no provision to file Form 67 after filing original return to claim DTAA relief for that year.
The client can file a Rectification request (Section 154) or appeal to the Assessing Officer explaining the omission and requesting condonation.
Alternatively, they may file a fresh return for the next assessment year correctly claiming the relief.
Sometimes, the department may allow late filing on merits or via discretionary relief on genuine grounds, but this is not guaranteed.
1. Revising ITR for Deduction (Section 80P) for FY 2018-19
Since the original ITR did not include the eligible deduction (e.g., under Section 80P) due to an error in the XML, the taxpayer can file a Revised Return under Section 139(5).
The deadline for filing a revised return for FY 2018-19 is 30 June 2020 (as per your timeline), so the client must act quickly.
Procedure to file a Revised Return:
In the income tax e-filing portal, choose the option for “Revised Return.”
Mention the Acknowledgment Number and Date of the Original Return.
Ensure the corrected deduction claim (80P) is properly reflected in the XML and form.
Submit the revised return before the deadline.
If the rectification request was denied, it’s often because rectification under Section 154 is meant for errors apparent from record, not for changing claim of deduction missed initially. Revised return is the correct route.
2. Issue with Form 67 Filing and Revised Return
Form 67 is mandatory to be filed before the due date of filing the original ITR when claiming relief under Double Taxation Avoidance Agreement (DTAA).
If the Form 67 was not filed before filing the original ITR, then the Department may reject the claim of relief in the revised return or in Form 67 itself.
Possible remedies:
There is no provision to file Form 67 after filing original return to claim DTAA relief for that year.
The client can file a Rectification request (Section 154) or appeal to the Assessing Officer explaining the omission and requesting condonation.
Alternatively, they may file a fresh return for the next assessment year correctly claiming the relief.
Sometimes, the department may allow late filing on merits or via discretionary relief on genuine grounds, but this is not guaranteed.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- ITR 3 VALIDATION
- Brokage income from sale and purchase of property
- Regarding Withdrawal of unused amount in Capital Gain account scheme
- Purchase of Time Deposit in AIS
- UNUTILISED CAPITAL GAIN FD
- Error while validating
- 44AD business and F&O loss
- LTCG EXEMPTION AND TAX APPLICABILITY
- ITR-4- U/s.44AD- Financial Particulars of Business
- Correction in filed Form 27Q - showing error due to deductee contact number
- E way Bill in two transits covered_Supplier to ist cistumer and ist customer to end customer
- VDA virtual Digital currency or cryptocurrency.
- Accounting entry for instalment payments and gst obigations
- "Please ensure that the Total of the Deductions u/s 54F match the same in Table D in Sch CG"
- Composition Dealer GST Annual Return Filing process
- Stamp Duty & Registration Fees on Sale Deed
- GST on Restaurant service
- Revision under Section 264 in The Income Tax Act, 1961
- TDS under section 195.
- Filing GST Returns after death of proprietor
Trending Online Classes
-
Input Tax Credit, GST refunds and Recovery of refunds- Roadblocks and way outs
CA Nipun Arora03 September 2025 -
GST LIVE Certification Course - 43rd Weekdays Batch(With Govt Certificate)
Industry Expert15 September 2025
CAclubindia
