Late filing of itr and rejection of revised return.

Sabir Ali Siddiqui (Querist) 01 December 2015 This query is : Resolved
Sir,
Is there any provision under IT Act/Rule under which a taxpayer can appeal to an appropriate authority to condone the delay in filing the original ITR beyond the last date of filing and thus request to accept the revised return.
Thanks.

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P. Venu (Expert) 02 December 2015
please furnish the material facts.

Rajendra K Goyal (Expert) 03 December 2015
Raise query with the CA Club of India.

Sabir Ali Siddiqui (Querist) 03 December 2015
P. Venu Sir,

1. For AY 2014-15 I e-filed my ITR on 19/09/2014 where as the last date for e-filing the ITR was 31/07/2014. Subsequently I filed a revised ITR on 30/03/2015 under which a refund was due to me.However, the current status of this revised ITR shows "received". I raised a request on the E-filing site for not processing of my revised ITR. To which reply came as under:-
" Dear Taxpayer, original return has been filed after the due date. Hence, revised return is treated as invalid as per the Income Tax Act"
2. Is there any provision under IT Act/ Rules under which any IT authority can be approached to condone the delay in filing original ITR so as to make the revised ITR valid?
Thanks.

ABHIMANYU JHAMBA (Expert) 04 December 2015
A belated return cannot be revised. You need to File a letter with the jurisdictional assessing officer requesting for a refund. The response of assessing officer would determine the next course of action

Abhimanyu Jhamba
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