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Return of income

PRASAN PRUSTY (Student CA Final ) (37 Points)

07 July 2017

Where assessee is obliged to file return of income electronically but filed manually, can AO treat the return as invalid ?

Please clarify with section or case laws if any.

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9 Replies

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (193786 Points)
Replied 07 July 2017

In any of the following cases the Income Tax Department has made it mandatory to e-file your Return.

You want to claim an income tax refund
Your taxable income is more than Rs 5,00,000
ITR-3, 4, 4S, 5, 6, 7 have to be mandatorily e-filed.

Paper returns can only be filed by those who are above 80 years of age OR by an individual or HUF whose income does not exceed Rs 5,00,000 and who has not claimed any refund in the return of income.

[vide NOTIFICATION 41/2015 DATED 15/04/2015]

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Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (193786 Points)
Replied 07 July 2017

What is e-Filing? 

The process of electronically filing Income tax returns through the internet is known as e-Filing.

 e-Filing of Returns/Forms is mandatory for : A. In the case of an Individual/HUF

a) Where accounts are required to be audited under section 44AB ;

b) Where (a) is not applicable and

i. The return is furnished in ITR-3 or in ITR-4; or

ii. The individual/HUF being a resident (other than not ordinarily resident) has Assets, including financial interest in any entity, located outside India, or signing authority in any account located outside India, or income from any source outside India;

iii. Any relief in respect of tax paid outside India under section 90 or 90A or deduction under section 91 is claimed.

iv. Where an assessee is required to furnish an Audit Report specified under sections 10(23C) (iv), 10(23C) (v), 10(23C) (vi), 10(23C) (via), 10A, 10AA, 12A(1) (b), 44AB, 44DA, 50B, 80-IA, 80-IB, 80-IC, 80-ID, 80JJAA, 80LA, 92E, 115JB, 115VW or give a notice under section 11(2)(a) shall e-File the same. These Audit Reports are to be e-Filed and any person required to obtain these Audit Reports are required to e-File the return.

v. Total income exceeds five lakh rupees or any refund is claimed (other than Super Senior Citizen furnishing ITR1 or ITR2)

c) In cases covered by (a) above, the return is required to be e-Filed under digital signature (DSC).

d) In cases covered by (b) above, the return is required to be e-Filed using any one of the three manners namely i) Digital Signature Certificate (DSC) or ii) Electronic Verification Code (EVC), or iii) Verification of the return in Form ITR-V. ............

More details refer: https://incometaxindiaefiling.gov.in/eFiling/Portal/StaticPDF/How_to_File.pdf?0.9266975580539372

Manu (32 Points)
Replied 07 July 2017

Yes u can file manual return also but for verification u need to send the physical copy to bangalore.. It is better to file return by e filing manual filing is old method

PRASAN PRUSTY (Student CA Final ) (37 Points)
Replied 08 July 2017

but sir will it be invalid if filed manually ?

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (193786 Points)
Replied 08 July 2017

As it will not be accepted first............... even if accepted, no action would be taken ....... indirectly...... INVALID after time lapsed...........

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PRASAN PRUSTY (Student CA Final ) (37 Points)
Replied 08 July 2017

Suppose dept. accepted the return but informed that this return is Invalid due to manual filling and based on the same return AO made some diallowance in the assessment. then can we argue that it is valid, since AO has completed the assessment.

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (193786 Points)
Replied 08 July 2017

If you have assessment order in hand, with or without any tax demand, as of earlier date than the intimation of invalidation ............ It will be treated as valid...