VERIFICATION OF THE E-FILED RETURN FORM- CA SUDHIR HALAKHANDI
The Individual assessee, partnership firm, Hindu undivided families can also file their IT returns electronically and this is the most convenient mode of filing of IT returns which is available 24 hours in a day and 7 days in a week including Saturdays and Sundays and can be used from any place. Since all the small assesses want to use this facility will not have the digital signatures hence the e-filing in case of these assesses will be without digital signatures and in that case the whole system of filing of return is not foolproof and possibility of filing of returns by persons other than the assessee or not authorised by the assessee is quite open hence the verification of acknowledgement of return and its presentation to the IT department is made compulsory to make the return authenticate.Let us see how the system without such verification is a vulnerable to unauthorized filling of return and what is the procedure introduced with respect to verification of the acknowledgement and its presentation to the IT department.
SYSTEM IS NOT FOOLPROOF
The assessee has to create a user for himself by submitting the following data on the site of the department www.incometaxindiaefiling.gov.in: -
Registration
Pan:
First Name:
Middle Name:
Sur Name:
Date of Birth/Incorporation
DD
MM
YYYY
Here see the required data are not secret data. The assessee presents the copy of his PAN card at several places for getting registration of a vehicle, finance for house and vehicle, opening a bank account, for opening Demate account, for registration of vehicle at RTO, to get the VAT/ST registration, to get service tax registration etc. Hence his PAN card is not a secret document. All the data required for creating a user are available on the PAN card hence any body who has the access to the PAN card of the assessee can create a user by using the data mentioned in the PAN card.
After creating the user, for login to the site to file the IT return electronically, onlypass word is needed because user id of the assessee is his PAN and any body who has created the user for a particular assessee by using his PAN data can take a password by submitting the following details: -
To simplify user registration process henceforth your PAN will be your USER ID.
End user Registration
Pan: *
User ID: *
Password: *
Confirm Password:*
Address:
Address1: *
Address2:
City: *
State:*
Phone:*
E-mail: *
Here see that the user has to submit only phone number and e-mail ID to the site and these two are not unique for any assessee and need not to match with any figures already available to the department hence the password for the assessee can be created without his consent and without any problem.
After creating the password for a particular assessee one can login to the site to file his return by filling the details in the following format: -
Member Login
User Name:
Password:
Forgot Password? New User
If the assessee already created his password then his password can be changed by clicking Forgot Password and simply giving the data of PAN. Hence this is not the foolproof system and here all the assessees should be allotted a secret number or data for creating the initial password to make the system foolproof and to avoid unauthorized filing of returns.
AUTHORISATION OF VERIFICATION
To avoid this at this stage the system of authorization and presentation of the Verification is introduced. The Verification of the return is generated in the ITR-V after e -filing and assessee has to take print of the same in two copies and present the same to the Income tax department duly signed by him.
Here the signature of the assessee is the only safeguard against unauthorized filing of returns hence presentation of the Verification in ITR-V has been made compulsory for the e filing of return without digital signatures.
TIME LIMIT OF PRESENTATION OF ITR-V
The ITR-V i.e. the verification of the return is to be filed to the department within 15 days from the date of e filing of return and in that case the date of e- filing of return will be treated as date of filing of return.
ITR-V CAN BE FILED AFTER EXPIRY OF TIME LIMIT
ITR-V can be filed even after expiry of the 15 days from the date of electronic filing and in that case the date of presentation of ITR-V will be the date of filing of IT return. Here see if the last date of filing of a return if 31st. Oct 2007 and the return is e filed in that case if the assessee filed the ITR-V to the department on or before 15th of Nov. 2007 then the return will be treated as filed within time.
THE ASSESSEE CAN DISOWN THE E-FILED RETURN
In the situation mentioned above in which the return is filed unauthorized and without consent of the assessee, the assessee can disown the return by not filing the ITR-V at all to the department. Let us see these procedure related to the e filing of returns vis--vis ITR-V as provided in the circular No. CIRCULAR NO. 5 / 2007, DATED 26-7-2007
In case, a return is furnished under digital signature, the date of such furnishing shall be the date of furnishing the return. In case, the assessee chooses to transmit the data in the return electronically and thereafter submit the verification of the return in form ITR-V, the date of transmitting the data electronically will be the date of furnishing the return if ITR-V has been furnished within fifteen days from the date of transmitting the data electronically.In case, Form ITR-V is furnished after the above-mentioned period, the date of furnishing Form ITR-V shall be deemed to be the date of furnishing the return. Further, in case, Form ITR-V is not furnished, it will be deemed that no return has been furnished.
Here one problem is very eminent in case the return is filed unauthorized or without consent of the assessee and in that case the assessee can not file his original return electronically because when he choose to file the return with or without knowledge of previously filed return, he can only file a revised return even though he has not submitted the ITR-V of the previously filed return.
These facts mentioned above show that the system needs some of more modification and security checks to make it foolproof and viable.
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