Pre-validation of Bank Account

This query is : Resolved

Professional Student (Querist)
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21 February 2020 Respected Sir / Madam,
An assessee filed his ITR 4 for the A.Y. 2019-20 within due date but forgot to pre-validate his bank account before e-filing his ITR (as this is a mandatory requirement for getting refunds w.e.f A.Y. 2019-20). It's almost six months now, but his ITR has not been processed & hence no intimation u/s-143(1) has been received.

In response to a grievance submitted by him, he received the following response from CPC :

"Dear Taxpayer,The processing of your Re turn (ITR) is pending for want of verification of the correctness of certain claims made by taxpayer in the ITR. This is likely to take few months depending on the swiftness & accuracy of taxpayer response. Taxpayer may receive further communication from the Department seeking responses to specific claims made by taxpayer in the ITR which have been identified for further verification. Please do respond with the information sought, at the earliest, as the refund will be generated only once the processing of the ITR is completed."

After this, the assessee pre-validate his bank account succesfully, which he mentioned in his ITR for refund. But the email ID linked with the bank pre-validated is not same as mentioned in ITR already filed.

Now, does he require to change ITR Particulars option in his IT account for the email? Is it really relevant?
Or does he needs to revise his ITR before 31-3-2020?

It's already 20 days now, no response has been received from CPC regarding ITR processing.

Please respond as it is really very urgent. Thanks in advance.

Eswar Reddy S

Eswar Reddy S (Expert)
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29 February 2020 Hello, Prevalidating bank account is not a criteria to process the ITR.The validation of bank account is just for refund purpose only. Email is not play much relevance.Check the validation menu-If it show "validated" then it's fine.. Need not be enabled for EVC. You can use Aadhaar otp to verify.. Did you verify the ITR?I mean did you e-verify ITR?Hope you have done since you got response to your grievance.ITR processing is case to case basis. Don't worry it will be processed before 31st March

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Professional Student

Professional Student (Querist)
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07 March 2020 Thank you so much for your response Sir.

Yes Sir, the assessee has successfully e-verified his ITR through Aadhaar OTP on the same date of filing ITR for the A.Y. 2019-20, i.e., 6-8-2019.

Pre-validation has also been done successfully after 6 months of filing ITR, i.e., on February, 2020 & it is clearly showing in the profile section "Pe-validated & EVC enabled".
But it's almost a month now, no response from CPC has been received.
Now, 31-03-2020 is the last date for filing belated ITR as well as Revised ITR for A.Y. 2019-20.

Since only 25 days left now & the refund is also around Rs.50,000/-, so you are requested to give your suggestion at the earliest at your end that which one of the following alternative or any other alternative will be better:

(1) If we think that the original ITR is treated as invalid u/s-139(9) (though I do not found anything in that section or any circular that not pre-validating bank account before filing ITR will make the ITR defective), then we can file belated ITR u/s-139(4) & can avoid penalty also u/s-234F of Rs.1000 also as it's a refund case.

OR

(2) If we think it as an error or omission (though it is not directly related to ITR filing), then we can revise it u/s-139(5).

Waiting eagerly for your response Sir. Thanks again.

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