Adjustments u/s 143(1)(a)/Intimation u/s 143(1)(a)(ii)

To my I.T.R.for A.Y. 2022-23 filed, I've received an intimation from I T Dept., that a deduction of Rs 60000 is disallowed u/s 80GG under chapter VIA, as I've failed to submit Form 10BA within the due date or extended date, asking for my online response in the portal within 30 days. I am staying in a rented accommodation paying a rent of Rs 14000 p.m.by cash, but inadvertently repeated last year's rental amount (lesser than current year) in my I.T.R. Can I file 10BA now with request for condonation of delay, with actual rental amount or the one declared in I.T.R. & will the deduction be allowed; else I've to pay additional 12K as I.T. I'm in 20% slab. I'm a Sr. Citizen.
Replies (5)
Quick Summary
An individual received an intimation from the IT Department disallowing a deduction of Rs 60,000 under Section 80GG due to a missed deadline for submitting Form 10BA. They are seeking advice on whether they can now file Form 10BA with a request for condonation of delay and submit a revised ITR to claim the deduction, or if they must pay the additional tax demanded. The discussion explores the possibility of filing a revised return and the potential acceptance by the CPC.

Now you cannot file Form 10BA, and condonation of delay not applicable in your case, so pay tax as per demand and take care next time..

Can't I not file revised I.T.R. with submission of correct 10BA, so that I can save tax of 12K? Any repercussions?
Sec 119(2)(b) is not applicable in your case.You have to file a revised return after filing intimation.
Mr. Sabyaschi Mukherjee, will you explain meaning of " after filing intimation"? Thanks in advance.

Yes, you can try filing form 10BA & revise the ITR, provided CPC accepts the claim.

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