Late fee u/s 234(f) on revised return

Provisions related to defective return are given below.

(9) Where the Assessing Officer considers that the return of income furnished by the assessee is defective, he may intimate the defect to the assessee and give him an opportunity to rectify the defect within a period of fifteen days from the date of such intimation or within such further period which, on an application made in this behalf, the Assessing Officer may, in his discretion, allow; and if the defect is not rectified within the said period of fifteen days or, as the case may be, the further period so allowed, then, notwithstanding anything contained in any other provision of this Act, the return shall be treated as an invalid return and the provisions of this Act shall apply as if the assessee had failed to furnish the return :

Provided that where the assessee rectifies the defect after the expiry of the said period of fifteen days or the further period allowed, but before the assessment is made, the Assessing Officer may condone the delay and treat the return as a valid return.

Please contact your assessing officer if correction right are  with them.

To check with whom the correction right are.

Login to income tax site with your login password----work list----for your action

Sir thank you for the guidance. As per your advice I checked For your Action. There is an entry Respond to Defective Return. When I click the link, another screen Respond under sec 139(9) is shown with my original ack. Number. There is one bution SUBMIT. When I click that submit button I get NO RECORDS FOUND message on top. This error msg I have referred under Grievance also and still pending. 

Also when I check Efile-Respond to outstanding demand also I get NO RECORDS FOUND.

Hello sir, thank you for the guidance. In the meanwhile, on 23/3/2021 I have made a request through email to my Regional Grievance Redressal Officer (for each state, a Grievance redressal officer is available) detailing my mistake on original ITR1 filed during August 2020 and filing Revised Return in response to their notice dated 22/2/2021. As their system has wrongly treated my Revised Return as Original Return, a late fee of 10,000 has been demanded from me.

The email was promptly forwarded to Madurai ITO for action the same day. Today (25/3/2021) I have recived Rectification Order under sec.154 that Mistake rectified for AY 20-21 and No Payment is due. I verified the order and found Late Fee has been set to NIL. So those who have filed before 10/1/2021 and received Defective Noticec after 10/1/2021/filed Revised Return, can request for waiver of Late Fee under secc.234(f).

Thank you for sharing your experience.