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Revised return

ITR Filing 725 views 6 replies

Dear Freinds 

We have filled a belated return u/s 139(4). Inadvertantly TDS not claimed therein. TDS is showing in 26AS.

Now what should us do to rectify the mistake in view of the following:

1. It can not be revised as per section 139(9).

2. We have not sent ITR V CPC banglore.

wiating for solution

thanks

 

 

 

 

Replies (6)

Do not send the ITR V to Bangalore. Till the time you do not sent, it will not be considered filed return.

 

Try once again to file return. If it does not accept, wait for 120 days. If I am not wrong, this is time period you get to send ITR V.

 

After the expiry of this time, you would be able to file return once again.

Send it Banglore . and wait for Demand Notice (143(1) ).

Rectiify the return after receiving Notice..!

 

Dear Sanjay Ji

A belated return filed under Section 139(4) can not be revised.

Send ITR V to CPC banglore and wait for intimation issued to you by CPC Baglore under Section 143(1).

If any amount payable in such intimation , which is issued to You under section 143(1) than such intimation deemed as notice of demand  than you will move to rectification under section 154 .                    

As per Section 154 [Rectification of mistake]

With a view to rectifying any mistake apparent from the record an income-tax authority :-

(a) amend any order passed by it under the provisions of this Act ;

(b) amend any intimation or deemed intimation under Section 143 (1)

(c) amend any intimation under sub-section (1)of Section.200 

 

The option set out by Vineet is to be followed. It is better to claim the TDS in return rather than by pulling 26AS into the 154 petition as the AO can take a view that as you have not claimed the TDS you will not be granted the same though it is showing in 26AS.

Regards,

vinit is right....fill rectified return

No need to send the acknowledgement to the bangalore.

You can also file the return manually.

And the return filled electronically will be automatically cancelled.


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