Income tax return by whom to be signed

Dear Members,

This time, when we were filing income tax return of our company, we stuck up with some technical issues with digital signature of Our Managing Director and we were not able to fix it up. Due last dates for filings, finally we used digital signature of one of our director to file our income tax return. As per section 140, if due to any unavoidable reason, Managing Director can't sign or verify the return, it can be signed by any director of the company. I have a question, whether technical issue with digital signature of managing director can be considered as an unavoidable reason as envisaged under section 140. I have also attached herewith text of section 140 for ready reference.

Your quick guidance in the matter will be highly appreciable.

Regards

CA Chandrashekhar Laddha

 

 


Attached File : 172742 879917 section 140 of income tax act.pdf downloaded: 446 times
Replies (5)
Expiry of digital isgnature cant be taken unavoidable reason.......
Originally posted by : Celiena goel
Expiry of digital isgnature cant be taken unavoidable reason.......

Hi Celiena,

It was an technical issue with digital signature on Income tax website. It was working perfectly for MCA related documents. In nutshell, it was not on account of expiry of digital signature.

Regards

CA Chandrashekhar Laddha

Yes, it generally happens at the last date but sir how will you able prove the same to the IT authority that sumthing was wrong with their server..... Now,wait for some expert comments!!

If u read d word 'for unavodable reasons' in ma opinion it means situation beyound d reach and control  of the assessee ...if assessee can prove dis den i think it will be accepted by the dept...but if we dey dont agree den dey  dey may take d return as if not properly signed and verified by the assessee as required by the act and as if no retuen has been furnished and all the provison of non filing of itr may be applied .

Hence to avoid all such confusion its better if a proper revised retuern is filled by u or else contact the jurisdictional ITo and explain in wiriting about ur situation and den c at happens.

Hope dis may help u.But wait for others to comment.Rectif me if i am wrong.

i am with Mr. Tushars view

 

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Related Topics :

Loading
Company
ARTICLESHIP 01 October 2026
Articled Assistant

KPSN & Associates LLP

Chennai

CA Inter

View Details
Company
ARTICLESHIP 30 September 2026
CA Article Assistant

CA Suraj Garg & Associates

New Delhi

CA Final

View Details
Company
22 September 2026
Account Assistant

Chirag P Shah & Co. Chartered Accountant

Pune

B.Com

View Details
Company
20 September 2026
Semi Qualified CA

Navin & Associates

Mumbai

CA Inter

View Details
Company
ARTICLESHIP 21 September 2026
CA Article Assistant

KK & Company Chartered Accountant

Pune

CA Inter

View Details
Company
19 September 2026
CA/Semi-CA/BCom

Pravin Sarvaiya

Mumbai

CA Inter

View Details
Company
26 September 2026
Chartered Accountant

pushpganga ventures

Pune

CA

View Details
Company
ARTICLESHIP 28 September 2026
Junior Accountant

J S P M & Associates LLP

Pune

B.Com

View Details