Sir,
I would be thankful if you could provide a clarification on e-filing.
Assessment Year 2013-14 is the first year of filing of ITR 7 in electronic form.
Whereas a trust filed ITR7 for the AY 2013-14, inadvertently in paper form with the jurisdictional assessing officer and obtained acknowledgement.
Now under faceless scrutiny, notice is issued u/s148 stating non-filing of ITR for the AY 2013-14 and asking to file ITR7 in electronic form. The fact of filing ITR in paper form is communicated and electronic filing of ITR 7 is complied now.
Will the return of income filed with the jurisdictional assessing officer be treated as valid filing of return of income before the due date ?.
Are there any chances to disallow the income of the trust on the ground of non-filing in electronic form ?.
In the event of disallowance, are there any CBDT notifications or decided case laws to support the filing in paper form as a valid filing of return.
PLEASE HELP
CAclubindia
