Fee u/s 234F charged and demand raised for AY 2020-2021.
ITR was filed well before due date, defective return notice received, which was replied to within given time frame, incorrect demand was then raised, rectification was filed after many months (because website had no rectification enabled), now I have received demand with fee charged u/s 234F.
What to do?
When was the original return verified?
The same day it was filed, within due date.
What was defect in the return? Whether it was acceptable?
Yes, it was. P&L and balance sheet was required, which wasn't entered. I had never done this before, but this time I received a defective return notice for the same. Revised return was filed within a month of receiving the notice, but current demand notice says that return was filed 24th May 2021, which is after due of date of 10th January 2021 and hence the fee.
Whether revised return filed u/s. 139(5) or 139(9) ?
It was filed under section 139(9)
That's too good option, & replied within time frame. So, you original return is accepted.
Why demand was raised? It seems the reply to the defect would not have been considered...
I have no idea. 2020-21 was such a tough one with all the issues and no fault of ours. The next 2 years have been successfully processed, but this one was still pending and now they are charging penalty.
| Originally posted by : CA Rashmi Gandhi | ||
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It's technical issue on website, file rectification |  |
I guess so. Filed rectification and also raised a grievance. Let's see what happens.
CAclubindia
