10da delayed but before extended itr ay25-26

[rajat solanki]

we had filled 10da belayted but before extended itr due date of 10/12/25 and cpc added back and processed the return how should we proceed
rectification is enough or have to go for appeal and itat

[Sanjeev Agarwal]

For AY 2025-26, if the ITR was filed within the extended due date of 10 Dec 2025, but Form 10DA was filed late and CPC disallowed 80JJAA, the recommended approach is:

• File rectification u/s 154 with CPC, demonstrating the Form 10DA filing/acceptance date and eligibility.

• Also protect the CIT(A) appeal limitation rather than relying only on rectification.

• Do not directly go to ITAT; the normal route is CPC CIT(A) ITAT.

• Recent ITAT decisions have provided relief where Form 10DA was furnished after the original due date but before the extended/revised-return timeline, although contrary views exist.

• Verify the exact CA upload date, assessee acceptance/verification date, ITR filing date and 143(1) date before finalising the grounds.

Conclusion: Rectification should be attempted, but for litigation protection I would not leave the matter solely to rectification; preserve the CIT(A) remedy.

AI Summary

Belated Form 10DA filing before the extended return deadline raises rectification versus appellate remedy after a processing adjustment.
Belated filing of Form 10DA before the extended income-tax return due date is raised following a CPC processing add-back. The issue is whether rectification can address the adjustment or whether an appeal, including further appellate proceedings before the ITAT, is required. No conclusion is offered on the appropriate remedial course.