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Rectification submitted by mistake as 139(1)-On or before due date

Kv (Manager) (55 Points)

21 November 2022

Dear All,

I have filed ITR2 before the Due date of filing ("139(1)-On or before due date"). Towards the end of filing there was a tax outstanding which was also paid under "300 - Self assessment tax" , but was missed to mention it in the ITR2 and ITR2 was filed. After filing the Demand of Tax was generated which was already paid by me.

I reentered the challan details of "Self assessment tax" paid, in the ITR2 today and submitted the rectification JSON. One mistake I did in this is that rectification is filed as "139(1)-On or before due date" instead of "139(5)-Revised Return"

will this rectification gets reprocessed and then again resubmit the JSON with the "139(5)-Revised Return" ? Or I don't have to do anything ?

Please suggest.

Thanks

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7 Replies

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (160332 Points)
Replied 21 November 2022

Rectification can be filed u/s. 154 of IT act, which cannot solve your problem,

You should have filed revised return u/s. 139(5) of the act.....

Or 'disagree the demand' with the details given for the tax amount paid.

Eswar Reddy S (CFO- at NHTF) (58213 Points)
Replied 22 November 2022

Go to pending actions --> Response to outstanding demand and there you may give the challan details

7 Like

sabyasachi mukherjee (26057 Points)
Replied 22 November 2022

So this is an issue of revised return. In that case you must submitted the details.

Eswar Reddy S (CFO- at NHTF) (58213 Points)
Replied 22 November 2022

It is common issue and it can happen practically.

You may resolve it from IT website by replying to outstanding demand

7 Like

Kv (Manager) (55 Points)
Replied 23 November 2022

Thanks All for your responses.

Dear Mr. Eswar Reddy S , Pending actions section just shows that I have accepted the demand. It doesn't show any option to enter challan details. I have entered challan details in the revised JSON Which got generated and filed the rectification for the same u/s 154 of IT act. but there is one mistake i did as stated above.

Dear sabyasachi mukherjee , Yes the revised return along with challan details of tax paid is filed but as stated above, One mistake I did in this is that rectification is filed as "139(1)-On or before due date" instead of "139(5)-Revised Return". Hence was looking for some guidance.

Dear Dhirajlal Rambhia , Yes , the rectification is filed under u/s. 154 of IT act. But please see the above mistake that has been done while filing the rectification return.

Looking for some guidance. thanks for your help.

Manoj BG (Tax Professional and in Service) (1795 Points)
Replied 24 November 2022

File revised return again u/s 139(5) and not the rectification return, your problem will get solved. Don't worry about how rectification will process since you have mentioned correct details therein after including SA tax paid challan information. When return revision period is open and you found some details missed to be provided in original return, best approach is to file revised return u/s 139(5). Go for rectification when revised return filing window gets closed.

Regards,

Manoj