Itrv not verified so revision needed?

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A person has efiled ITR and did not sign and send his ITRV to CPC office. Now its around 125 days, i.e. more than 120 days so the assessee should file a fresh return or a revised return citing the earlier return acknowledgement number in the revised retunn and then sign it and sent to CPC? Please answer if you are sure.

Replies (11)

Which assesment Year.??

Date of submitting ITR-V for AY 2013-14  and AY 2014-15 have been extended upto 31st OCT 2015  vide Notification no 1 dated 10 july 2015.

For AY 2014-15 the gentleman can e-verify  on line also. 

@ Kaardaata:

The itrv submission date is extended up to 31-Oct 2015 for ay 2013-14 and ay 2014-15. It can be e verified as well. And regarding ay 2015-16, you can still send the same as 120 days have not lapsed. Also needless to say it can be everfied.

And if it is just for general knowledge then a belated return has to be filed if the return is not accepted by CPC for delay in submission of original return. As it is considered as return is not filed for he said year within due date. Revise return option is not available as original return is considered to be filed within the due date. The return will be treated as a belated return. No separate return needs to be filed. The original return filed will be treated as belated return if the itrv submission is made after the said duration of 120 days

You please file the ITRV within 31/10\2015. Not necessary to file the revise return
Originally posted by : CA.PRADIPTA KUMAR PANDA
You please file the ITRV within 31/10\2015. Not necessary to file the revise return

This is for the ay 2015-16. The total no of days ahs already crossed 120 days. It was filed inMay15. There is one FA details to be added which the assessee forgot to add in his return. so what i am confused when he returns from abroad later this month, and in the new return he fills, since 120 days have passed, he needs to select belated+original OR Original+Revised? There was a court order at https://abcaus.in/incometax/itr-not-invalid-non-receipt-of-itrv-at-cpc-bangalore-bombay-high-court.H T M L which says even after 120 days return is not invalid so isint it better to put revised option. Section 139 says after 120 days its treated as assesse never filed a return if cpc does not get ITRV.

If possible E-verify it on line. I dont think there is time limit for E-verifying.

ITR form was available in MAY ??? To my knowledge ITR -1 and 2 was available n 1st june.

ITR-4 5 6 were available on 1st Aug 

ITR-1 [Sahaj] ITR-2, ITR -2A and ITR-4S [Sugam ] for AY 2015-16 were notified on 22 june 2015  vide Notification 49/2015.  If there were earlier versions I dont know.

Please down load the full ITR [pdf format] you filed on  15 may 2015  from efiling web site. by clicking ack no.  It could be for AY 2014-15.  Possibility is there he has filed for wrong assesment year.

 

@ Kaardaata.

Please cite the case law. The link that you provided isn't working. And if you are refering the case of Crawford Batley & Co vs Union of India & Others, then in that case, itrv was submitted but it was not received at CPC. In your case, itrv is not submitted at all. You can everify the same

@ Kaardaata:

Does it show on the site that itrv is rejected. If no, then you can still get it everified. 

If yes, then you can revise the return and send it to CPC or get it everified

All I can say is you can take the benefit of revise return only if you submit the original return and that is rejected by CPC due to lapse of time limit of 120 days submission. 

If that is accepted then you need not file a revise return 

 

the person wants to change some particulats in FA section so he says let 120 days elapse then this return will be null and void at per section 139 then he can file a fresh return and that why he did not send itrV as he wants delibrate lapse. But I told him that if you refuke u cant do it as fresh/original but as revised. Am I correct? @ Rinka, yes ur correct.

You should file revised return giving the original return details therein. Sign the ITR-V of the revised return as well as that of the Original return and send both simultaneously. Dont get confused anymore. Thanks


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