Waiver off late filing fees u/s 234F

ITR Filing 445 views 4 replies

Pathi Raj

9 Points Posted on 13 March 2021

I have duly paid my tax liability & filed my return on 10th January, 2021 which is due date for AY 2021-22. Unfortunately, the tax challan was not generated since 10th Jan, 2021 is Sunday. Further, I have not received any Aadhaar otp to e-verify my return & selected to e-verify within 120 days later and filed my return without including Self Assessment Tax details & without e-verifying accordingly.

The very next day on 11th January, 2021 when the Challan was generated, I have filed revised return including Self Assessment Tax details & e-verified the return immediately as the Aadhaar otp was generated.

Later, I have received 143(1) intimation which included late filing fees demand u/s 234F & 234A which were not actually I'm liable to. Since the circumstances were not in my hand & there exists clear evidence of system trouble. I want waiver off late filing fees.

Please share your views to resolve the matter?

Replies (4)

Kapadia Pravin

17264 Points Posted on 13 March 2021

There is no provision of waiver under 234F. However as you already paid, you can ask for cancellation by way rectification under 154.

Pathi Raj

9 Points Posted on 13 March 2021

Thank you Pravin ji,

I have already submitted rectification u/s 154 to reprocess the return & there is no update on rectification.

I'm mostly bothered about year end, if this Financial Year ends I may loose opportunity of defending the demand.

Further, when I spoke to CPC Call Centre, they said that since the original return is not e-verified as on the date of processing ITR, Return filed on 11th January, 2021 will only be considered & accordingly the demand is correct.

I'm fed up with this answer from CPC, as otp for e-verifying the original ITR is not generated on 10th January, 2021. It is beyond my circumstances.

Is there is any other possibility to approach CPC in this regards.