Late fee 234F

This discussion explores the validity of a ₹10,000 late fee demand under Section 234F for an Income Tax Return (ITR). The user filed an original ITR on 8th Jan 2021, which remained unverified. A revised ITR was filed and verified on 20th Jan 2021. The tax department processed the revised return as the original, levying the late fee because the initial return was not e-verified, rendering it invalid. The thread debates whether the 120-day verification window applies and if a late fee can be charged when a revised return is filed within this period.