Disallowance under chapter via, sec 80tta

This query is : Open

Arpan Nayak (Querist)
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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, but it is apparent from the assessment/intimation U/s 143(1), what can be done for removing this demand?

Please help to come out of this dilemma.

Taxguy

Taxguy (Expert)
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22 November 2016 I think you have claimed 80TTA without offering income under other sources, hence the claim is not allowed. Now if you want to seek rectification, make the correction in original xls sheet to this effect, genereate an xml and then upload under rectification upload facility. No need for revised return.

Arpan Nayak

Arpan Nayak (Querist)
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14 December 2016 I had already given the effect of that Saving Bank Interest income while filling up Schedule OS in ITR-4. But as you say, there is no need of return being revised, i should give another chance to file the rectification.

Thank you

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