12 April 2014
respected sir,for ay 2012-13 online filing is not possible.but we opt the option of return under sec142(1) the system is accepting the return.by doing this is there any invitation of trouble ? please some one clarify thanking you
12 April 2014
For A.Y 2012-13 return of income filing due date is over by 31-3-2014 u/s 139(4). Thus system doesn't accepting you to file that return of income. And section 142(1) means a notice send by the AO with requesting filing of return of income, so without receipt of that notice you couldn't file your return of income because of while filing return of income u/s 142(1) you should be mention the notice reference number received from the AO. So system doesn't know about the facts and correctness of the notice number so it accepts return of income filed by you u/s 142(1), But your return doesn't process by CPC and it transfers to your AO and it shall be process by your AO only and due to the not matching of the details of notice it shall be in pending with the AO. So if your ready to for all this process then you file return of income u/s 142(1).
But my suggestion is, first write a request letter to your AO with the facts of your income and its taxability and reason to delay in submission of return of income with in due date specified u/s 139(4) and ask permission to file return of income, then if AO permits you then shall issue 142(1) notice then you can file it either through online or ofline.(as per my view this option is better because of since last two years department has notifying many of the asseesees those have taxable income or heavy transactions but not filed return of income and issuing show cause notice based on the information at them(this is some critical issue and has to face many problems). So my suggestion is before to get that notice from Department you voluntary inform to the department about your case and get permission.
02 October 2021
Even though the system gives option of filing u/s. 142(1), but it requires notice number for acceptance of the ITR. So, its not possible to file ITR without the number received from ITO.
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