Disallowance under chapter via, sec 80tta

This query is : Open

Arpan Nayak (Querist)
Follow

08 September 2016 A Physiotherapist filed his Original return for AY 2014-15 on 13/03/2016, that is Belated ofcourse, claiming refund of Rs 390/-. The same was processed by CPC and the intimation U/s 143(1), was sent on 24/08/2016. It was found that the Deduction of Rs 6817/- relating to Savings Bank Interest U/s 80TTA, (Known to the mass that, deduction U/s 80TTA is available up to Rs 10000/- w.e.f. AY 2013-14), was not at all considered in the assessment and additional demand of Rs 450/- was raised in the same. When i was filing the rectification U/s 154 over the Efiling Portal, i could see that it was asking to upload the rectified XML version of the ITR.
My confusion is:
1. The return was already filed belated, how can it be revised and XML could be generated?
2. What if i upload the XML of the original return? will the rectification request be suspended?
3. The mistake is not from the taxpayer side by not showing the deduction beyond Rs 10000/-, but it is apparent from the assessment/intimation U/s 143(1) that it has ignored the same., what can be done for removing this demand? Please help to come out of this dilemma.

ACA Anurag

ACA Anurag (Expert)
Follow

08 September 2016 Dear Arpan, Now it's not possible to rectify the return as it was filed after the due date. Now u have to pay the Demand or else u need to contact your local AO Hope your query is resolved

Arpan Nayak

Arpan Nayak (Querist)
Follow

13 September 2016 Thank you Anurag.. My query was only regarding how to make the mistake/ignorance from CPC good., I am also aware, the belated return cannot be revised, that i specified too, but the contents of the online rectification requirements are very confusing.

Upgrade to CAclubindia Pro. Subscribe Now!