Revised Audit & Tax Audit report

A person filed only tax audit report for 2019 and did not submit  anything for 2020 .he did not pay tax for 2019 also. Can that person file revised tax audit report and other documents for 2019 in current year i.e 2021 due to genuine reasons? Kindly tell the process.

Replies (5)
Quick Summary
This discussion addresses whether a revised tax audit report and other documents for 2019 can be filed in 2021, even though the original deadline has passed and tax for 2019 was not paid. While a revised tax audit report might be permissible with valid reasons, filing a revised Income Tax Return (ITR) for 2019 is generally not possible as it's time-barred. For 2020, a request for condonation of delay under section 119(2)(b) to the CIT might be an option.

No, The person cannot file revised return for 2019 now as date was already over. Now Department can issue notice to that person for not filing return and paying tax demand might be raised. You have to wait or it might you try to file a approval from CIT under condonation of delay
If you are talking about Tax Audit Report then yes you can revise with reason, but in case of ITR you cannot do such thing as it is already time barred for 2019, In case of 2020 you can only do request to CIT under section 119(2)(b)
Agree with abhay Ji , as revision in report is possible, and for revision in return only possible apply in section 119(2)(b)

Yes, you can file revised tax audit report with reasons provided for revisions.

Further, you cannot file your income tax return for the year 2019 & 2020 because it has become time barred. 

However you can apply for condonation of delay request with CIT for 2020. 

UNDER WHICH SECTION I CAN FILE REVISED TAX AUDIT REPRT FOR 2019?

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