Fresh ITR (belated) u/s 139(4) where ITR is temed as “Invalid” by CPC: ICAI

E-Filing utility modified by CPC for filing of Fresh return (ITR) after the expiry of 15 days from notice u/s 139(9) as original return or belated return, based on suggestions from ICAI 

Based on inputs from Members that in cases where the original return has been treated by CPC as invalid due to provisions u/s 139(9), the e-filing portal of income tax deptt. was not accepting the new return being filed either as original return or belated return and the concerned assessees were facing genuine difficulty due to no option in the filing status applicable for such cases.

Therefore, the Direct Taxes Committee of ICAI had suggested Income tax Department vide a representation dt. 6 Mar. 2017 that the related business rule be modified so as to term the original return as ‘invalid’ as soon as the period of 15 days or more as permitted by AO under section 139(9) expires. This will enable furnishing of such return as original returns being filed belatedly under section 139(4).

Accordingly, the ICAI has informed the Members that Income Tax Deptt. has accepted its suggestion and has modified the e-filing utility, whereby a fresh return (belated) may be filed now u/s 139(4), in respect of the returns which have been made “Invalid” by CPC, provided it’s not time barred.

ICAI Communication dt. 31 Mar. 2017

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