Can I file 2nd original return without verifying first return

ITR Filing 510 views 10 replies

Sir,

As per my understanding a return becomes invalid if it is not verified within 120 days.

After filing a return subsequently if I find that there was some mistake in entries, can I choose not to verify it and file a another return and verify only second return ?

Both returns will be mentioned as "Original" in ITR3 but only second return will be verified, will such remedy allowed ?

 

Replies (10)
It's not allowed. Revised return may be used for corrections , omissions.

Can we file revised return without verifying original return ? Otherwise, original return becomes invalid can CPC process revised return?

No you can't,you have to revise the return. However you can verify revise return only
@ Raghavendra,

Yes. You may verify only revised return

@ Rashmi Gandhi @ Eshwar Reddy

AY21-22 1st ITR3 filed on 01/01/22 before filing audit report on 15/02/22, so I did not want to verify 1st return.

But  ITD Help desk advised to verify first ITR3 and then file 2nd ITR3. 

1st ITR assessed as non-audit ITR3 and losses not carried forward. 2nd ITR3 consider as revised and losses still not carried forward.

What is the remedy appeal or delay condonation for 1st ITR3.

 

@ Rashmi Gandhi @ Eshwar Reddy

1st ITR3 considered as non-audit case ITR hence considered as filed after due date and losses not carried forward.

Misguide by help desk can I appeal on that ground ? 

Help desk is not responsible for those issues.. It's better take advice of professionals like CAs and other tax consultants
File rectification .
General rule is
after e verifying first return a notice may be issued under section 143(1) . There may be errors or it may be a general confirmation
After this the assese may file a revised return. Everification is essential.
This is a procedural example there may be other issues. A notice must be received before filing rectification that the querist has not mentioned.
Two original returns can't be filed u/s 139(1)..

CPC can process only the ITR which is e verified


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