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

ABHISHEK GARG (Chartered Accountant) (508 Points)

13 March 2021  

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.