Revised E Return

[Guest]

A return was filed belatedly and there were few clerical errors in the return uploaded. Hence it was revised twice stating the previous acknowledgement no.

Whether i need to send all the 3 returns i.e original + 2 correction returns to CPC (or) is it enough, if we send the FINAL return alone. Please advice

[CA Rachit Agarwal]

Only the returns which are filed within due date can be revised in pursuant to Section 139(5).

Hence any return revised pursuant to return filing u/s 139(4) will be null and void.

[Guest]

But the system accepts the revisions with previous acknowledgement number reference.

[MOHINDER KANSAL]

Acceptance of revised return by the system in this case does not validated the return. As per IT Act, a revised return filed in pursuance of belatedly filed return is null and void 

AI Summary

Revision eligibility: Only returns filed within the due date can be revised; revisions to belated returns are void. Only returns filed within the statutory due date are eligible for revision; revisions submitted in respect of belated returns are null and void. Although the electronic filing system may accept a revised return that references a previous acknowledgement number, such acceptance does not validate a revision that is impermissible under the statutory rule distinguishing timely-filed returns from belated returns.