Filing of ITR after 31st March 2021

While filing ITR after 31st march 2021 u/s belated return or u/s 119 it is showing due date for filing this return is already over. How to proceed in this case?

Replies (6)
Quick Summary
Filing an Income Tax Return (ITR) after 31st March 2021 presents challenges as the suo moto filing facility for AY 2020-21 is closed. To file a belated return, you typically need to wait for a notice from the Assessing Officer (AO) under sections like 142(1), 148, or 153A. Alternatively, you can apply to the Commissioner of Income Tax (CIT) under Section 119(2)(b) for condonation of delay, which requires a physical application and is permitted only in specific circumstances to avoid hardship.

You have to get approval from CIT u/s 119(2)(b) for condonation of delay then you can file return

Basically, facility to file suo moto ITR is no longer available for AY 2020-21 now (4 Apr 21). 

You may now file ITR in following circumstances:

(1) Notice u/s 142(1) - issued by AO to make assessment 

(2) Notice u/s 148- issued where AO has reasons to believe that there is income escaping assessment

(3) Notice u/s 153A: Notice to file ITR in search cases

(4) Sec 119: Instruction may be issued to admit application for relief or deduction or refund to avoid hardships to any case of class of cases of assesses.

 

Thank you for your response.

Does that mean that I have to wait for the notice to be issued before submitting the return?

Yes you can wait, or apply to Commissioner for condonation of delay u/s 119(2)(b),
if it approved then you can file the return online.

Till then you can do one thing pay the due amount of Tax with interest.
Log into your efiling site and apply for condonotion of delay sec 119(2) (b).
You have to physically apply to jurisdictional CIT under 119(2)(b) for late filing of return. it is permitted only for specific purposes only

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