Mr. A is the proprietor of M/S XYZ. The firm XYZ is covered under audit. Mr A died on 15th May 2011. Now the return of Mr. A is to filed with Digital Signature.
The legal heir of Mr. A is his wife Mrs. B .
Now the return of Mr. A will be filed using login ID of Mr. A by Mrs. B as his representative. Since Mr. A has died the digital signature of Mrs. B shall be used for filing
Problem : As return is to be filed using the Login ID of Mr. A, the digital signature of Mrs. B cannot be registered and therefore Mrs. B is unable to file the return
Technically you have no option available, I just verified it, though that fellow mentioned Enter PAN of authorised Person, not provided option to Edit the Pre Filled Option (Assessee PAN).
As the problem is with the Department, I hope you can approach concerned ITO of his circle, Explain the situation, he will accept the Return for sure and update the records too, as they have access to Computerized records too.
One more mail your case to CPC (Centralized Processing Centre), they may change the restrictions regarding DSC Registration, will be helpful to others
Hi, @ aditya(ca learner) and CA B.Shivkumar - I think u have not understood the question properly. I
know that the legal heir can file return. But it is manual return. The question is of Digital signature. Mr.
A is registered on incometaxindiaefiling with his PAN. And his legal heir Mrs. B will get the Digital
signature with her PAN number as representative or legal heir of Mr A. As and when Mrs. B will upload
digital signature on being representative A, the computer will not accept because Mrs. B's PAN
number is different from Mr. A.
And @ Prakash - has already verified
Originally posted by : Prakash
Technically you have no option available, I just verified it, though that fellow mentioned Enter PAN of authorised Person, not provided option to Edit the Pre Filled Option (Assessee PAN).
As the problem is with the Department, I hope you can approach concerned ITO of his circle, Explain the situation, he will accept the Return for sure and update the records too, as they have access to Computerized records too.
One more mail your case to CPC (Centralized Processing Centre), they may change the restrictions regarding DSC Registration, will be helpful to others
I said, as the problem is with the Department, you can approach concerned ITO of his circle, Explain the situation, he will accept the Return for sure in paper mode, Even though the return has to be filed online
This is regarding cases where the assessee has expired but a return has to be filed by LH using his DSC. Following process is suggested in above regard :
1. The legal heir (LR) has to get a DSC in his own name.
2. LH is required to make a request by sending a mail to efiling.administrator @ incometaxindia.gov.in /efiling @ incometaxindia.gov.inmentioning the name, PAN,Date-of-Birth of deceased as well as that of the LH along with scanned attachment of the death certificate of the deceased.
3. On receipt of above, LH would be enabled to file the return of deceased using LH’s DSC.
@ Prakash........... I have already seen the above instruction of efiling website 5-6 days back before your reply...........But well i appreciate and thank u for your reply.
However I have already sent request by sending a mail to efiling.administrator @ incometaxindia.gov.in /efiling @ incometaxindia.gov.inmentioning the name, PAN,Date-of-Birth of deceased as well as that of the LH along with scanned attachment of the death certificate of the deceased. but till today no reply has been given by them. so what to do in that case ? Without their reply we cannot e-file return.
Filing of e-return by Legal Heir (LH) using DSC: Revised Process
This is regarding cases where the assessee has expired but a return has to be filed by LH using his DSC. Following process is suggested in above regard :
The legal heir (LR) has to get a DSC in his own name.
LH is required to make a request by sending a mail toask @ incometaxindia.gov.in mentioning the name, PAN,Date-of-Birth of deceased as well as that of the LH along with scanned attachment of the death certificate of the deceased.
On receipt of above, LH would be enabled to file the return of deceased using LH’s DSC.
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