electronically filing of return

[d.v. gupta]

sir, as per notification dated 09-07-2010, it is mandatory to file return electronically by individuals also whose case is falls u/s 44ab for tax audit.we have filed a return manually by mistake on 14-07-2010 while the case falls u/s 44AB. we have to revise our return. now my question is as under: 1. is return filed on 14-07-2010 manually is valid. 2.revised return should file manually or electronically. 3. if electronically , it required original return filed. the deatils on manual return are not sufficient for this field. kindly advise which is better course in the above case. thanks

[CAGOPALJI AGRAWAL]

Mr. Gupta, it is not your mistake only. It is the mistake on the part of department also which has accepted the return. Since there is no omission or wrong statement so the provisions of revised return u/s 139(5) are not applicable. It is the responsiblity of the AO to ask for the electronic filing of return in lieu of the manual return filed by you however you may also e file the return as original return.

AI Summary

Mandatory electronic filing for tax-audit taxpayers; manual acceptance does not replace required e filing, file electronically as original. Mandatory electronic filing applies to taxpayers subject to tax audit; a manually filed return may be accepted but does not negate the electronic-filing requirement. If no omission or incorrect statement exists, revised-return provisions are not applicable. The assessing officer should require electronic filing, though the taxpayer may file the return electronically as the original to regularize the position.