LIVE GST Certification Course by CA Arun Chhajer begins 21st April. Register Now!!

Filing of Rectification ITR

Sanjeev (Tax Payer) (116 Points)

17 April 2021

Dear All,

For the Ay 2019-20, I filed the original ITR on 31/8/19.

Then I filed revised ITR on 31/3/20

Now I got income tax demand notice u/s 143(1), so I'm trying to fill rectification return.

.I downloaded the latest ITR form, for the AY 2019-20.

But I've the following query:

What should I fill in the column "Return filed u/s" ? What is the section under which one files rectification return. The only pull down options are 139(1), 139(4), 139(5), 92 CD and 119(2) (b).

Also, what should I mention in the "date of filing original return" Should it be 31/8/19 or 31/3/20 ?

and which receipt number ? I believe it is the acknowledgement number being asked here. Should I mention the acknowledgement number for the original return or the revised return ?

Please help.

Regards,

Sanjeev

Reply
Follow
Share

15 Replies

CA. Sourav Sarkar (Chartered Accountant ) (24578 Points)
Replied 17 April 2021

Rectification return is filed under section 154. You should file rectification under e-file menu.

31.3.20 will be the date as you have filed revised return

Acknowledgement number is the receipt number

Kapil Sihare (4 Points)
Replied 17 April 2021

First thing is here, you may file revised ITR until the original ITR proceeds by the IT department. If Original ITR is processed revised ITR is not considered. If you want to rectify in your ITR you may file an application for rectification u/s 154 of IT Act, 1961.
Date of original ITR is considered for the same.

Sanjeev (Tax Payer) (116 Points)
Replied 17 April 2021

Eventually I found that if I use the date of revised ITR (31/3/20), then ITR excel imposes 10,000 penalty under section 234F.

So, the date of filing original ITR, even though revised ITR is filed later, has to be date of filing original ITR only.

But which section under which the rectification return is to be filed, is still not clear to me. I understand it is section 154 (for rectification) but it not there in the pull-down options. Can anybody help ?

CMA Poornima Madhava (CMA) (13097 Points)
Replied 17 April 2021

Rectification cannot be done using ITR utility unlike revised return.

When you had filed the revised return on 31st March 20, if you had selected the option "revised return" and entered the acknowledgement number of the original ITR, then only the date of original filing (i.e. 31st August 2019) will be considered as the date of return. But, if you had again selected original return (while filing revised return), then the date of return will be considered as 31st March 20, in which case you are required to pay penalty for delay in filing ITR.

Sanjeev (Tax Payer) (116 Points)
Replied 17 April 2021

HI Poornima,

Thanks for the clarification.

But I could not understand as to why "Rectification cannot be done using ITR utility unlike revised return"

Without that utility how can I modify specific sections to be rectified and generate X M L file for upload ?

CMA Poornima Madhava (CMA) (13097 Points)
Replied 17 April 2021

Revision and rectification are two different concepts. Read this to know more on rectification: https://cleartax.in/s/filing-rectification-under-section-154-1

CA. Umesh kumar (ca.umesh11@gmail.com) (1465 Points)
Replied 17 April 2021

You have to file rectification return for revised return that you filed as on 31.3.2020.

select 139(5) and give ack number of original return and date of filing, and make correction what you want in X M L and upload.

Sanjeev (Tax Payer) (116 Points)
Replied 18 April 2021

Dear Umesh,

Do you mean to make changes to the specific sections of the ITR excel uploaded on 31/3/20, while mentioning 139(5), and the date of filing original return as 31/8/19 and corresponding acknowledgement number ?

Is it correct ?

CA. Sourav Sarkar (Chartered Accountant ) (24578 Points)
Replied 18 April 2021

Yes Umesh is correct

CMA Poornima Madhava (CMA) (13097 Points)
Replied 18 April 2021

Originally posted by : Sanjeev
	HI Poornima, Thanks for the clarification. But I could not understand as to why "Rectification cannot be done using ITR utility unlike revised return" Without that utility how can I modify specific sections to be rectified and generate X M L file for upload ?

I think I have given incorrect information based on some wrong information or assumption. No restriction as such to revise return. You may upload XML too wherever necessary. The link that I earlier shared can help you to rectify the return by uploading revised return.

jagdish chhugani (engineer) (736 Points)
Replied 24 December 2021

WHAT I OBSERVED

IF YOU ARE MAKING RECTIFICATION UNDER THE SERVICES TAB, YOU NEED TO DOWNLOAD AN XML FILE, XML IS AVAILABLE IN THE SAME RECTIFICATION PANE, NOW DOWNLOAD THE LATEST EXCELL UTILITY FROM DOWNLOADS

TRY TO UPLOAD XML ON EXCELL, IF UPLOADED GOOD OTHER WAY TO RETYPE AGAIN FROM ITR FORM.

UNDER OFFLINE RETURN DATA CORRECTION YOU CAN NOT CHANGE INCOME OR DEDUCTIONS, OTHER MISTAKES AND MISMATCHES ARE ALLOWED.

THE PREVIOUS ITR FILLING SECTION NEED TO BE FILLED IF YOU FILLED UNDER 139 1 THEN SELECT 139 1 IF 139 5 THEN 139 5, LAST ITR YOU FILLED EXACTLY THE SAME DETAILS.

IF YOU FILLED 139 1 AND TRYING FOR 139 5 IT WILL SHOW AN ERROR.

IN EXCELL THIS WILL CALCULATE INTEREST AND PENALTY, BUT IF LAST FILLED UNDER 139 5 AGAIN FILLING UNDER 139 5 NOT CALCULATING ANY INTEREST OR PENALTY.

NOW THE? IS SHOULD WE SUBMIT WITH INTEREST AND PENALTY OR WE WAIT TILL THE ONLINE TAB IS ABLE AND WE RECTIFY PART-WISE.

RECTIFICATION UNDER 143 1 UNDER 154 HOW THEY CAN ADD INTEREST AND PENALTY OR THEY MIGHT CONSIDER OUR MISMATCH AND MISTAKES THE REASONS WE WRITTEN IN COMMENTS.

I THINK ONLY CA CAN REPLY TO THIS.

jagdish chhugani (engineer) (736 Points)
Replied 25 December 2021

If you last ITR filled under 139 5 try to. File under same section 139 5 if on excellent utility if no interest and no penalty , then submit on offline data correction

Give reason for correction in comment box

jagdish chhugani (engineer) (736 Points)
Replied 25 December 2021

If you last ITR filled under 139 5 try to. File under same section 139 5 if on excellent utility if no interest and no penalty , then submit on offline data correction

Give reason for correction in comment box

jagdish chhugani (engineer) (736 Points)
Replied 25 December 2021

If you last ITR filled under 139 5 try to. File under same section 139 5 if on excellent utility if no interest and no penalty , then submit on offline data correction

Give reason for correction in comment box