Fees u/s 234F where original return filed before due date

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Dear Members,

I received an Intimation u/s 143(1) where fees u/s 234F of Rs. 10,000 is charged by the CPC when the original return was filed on 30 Nov 2020 (for AY 2020-21), and a revised return is filed on 25 Jan 2021. 

First, they have taken up the Original Return for processing and issued a Defective Notice u/s 139(9) on 10 Feb 2021 for the original return. In response to that Notice, we informed them that we have already filed a revised return on 25 Jan 2021 to the effect and please process the revised return.

I was just wondering why they charged the fees u/s 234F when the original return was filed on time. Is it because that they just considered the original return as defective?

Looking forward to the opinions of other members.

Replies (3)
Since original return is filed as defective, it is as good as non filing ITR. So yes. That's why 234F is imposed
Defective return amounts to non-filing of return.

Pl check if revised return is processed. If processed. Write to CPC that revised return filed even before issue of Intimation U/S 139(9) therefore 234F is not applicable to me.

Section 139(9) is given here in below.

It may remove doubt.

(9) Where the Assessing Officer considers that the return of income furnished by the assessee is defective, he may intimate the defect to the assessee and give him an opportunity to rectify the defect within a period of fifteen days from the date of such intimation or within such further period which, on an application made in this behalf, the Assessing Officer may, in his discretion, allow; and if the defect is not rectified within the said period of fifteen days or, as the case may be, the further period so allowed, then, notwithstanding anything contained in any other provision of this Act, the return shall be treated as an invalid return and the provisions of this Act shall apply as if the assessee had failed to furnish the return :

Provided that where the assessee rectifies the defect after the expiry of the said period of fifteen days or the further period allowed, but before the assessment is made, the Assessing Officer may condone the delay and treat the return as a valid return.

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