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ITR 2 validation during Revised return failing

15 December 2021

While trying to make a rectification request and then selecting return data correction offline I prepared the revised return, but was unable to upload X M L file, an error is shown Error : Please correct the below-mentioned error(s) in the uploaded XML and try again. 1 error(s) found " There is a change in the return filing section type when compared to ip in return for which the rectification is initiated "

Kindly help to resolve the issue. To my understanding, I've selected the return filed u/s 139(5) i. revised in the return.

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11 Replies

CA Aakarsh Jain (CA) (10334 Points)
Replied 15 December 2021

May be your profile is not updated completely

2 Like

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rohan meegada (16 Points)
Replied 15 December 2021

Thanks for the response Akarsh.

I have loaded original itr, modified and changed the u/s. I didn't get any error in utility tool. But seeing that error during validation.

Thanks

sabyasachi mukherjee (27107 Points)
Replied 16 December 2021

Sec 139 (5) means the following:
upto the assessment year 2016 17
a return can be revised only if it is a belated return or a return filed under Sec 139 (1) and Sec 139 (4).
from the assessment year 2017 18
if any person having furnished a return under Sec 139 (1) /(4) discovers any omission or any wrong statement, he may furnish a revised return.

CA Aakarsh Jain (CA) (10334 Points)
Replied 16 December 2021

Your welcome rohan

jagdish chhugani (engineer) (736 Points)
Replied 30 December 2021

you need to submit in the same section means your last verified return if 139 1 then chose section 139 1, if filed in 139 5 then 139 5

Return Data Correction (Offline)

Selection of appropriate reasons while submission of rectification request is mandatory for the correct processing of the request by the Department. Please re-enter all the entries in the schedules. All the corrected entries as well as the remaining entries mentioned in the ITR filed earlier are to be entered. Make the necessary corrections in the data. While doing corrections, make sure not to declare any new source of Income or declare additional deductions.

Rectification is available only for orders passed by CPC u/s 143(1) read with 154 till Assessment Year 2020-21 and not for other orders passed by Assessing Officers including Appellate Orders.

check-in excell part B-TTI sheet any interest and penalty added. if yes then don't submit.

wait for online correction mode, where you can make rectification sheet-wise.

Note any old ITR filed in paper mode is to be rectified in paper mode only by AO and they will never do.

my case pending since 2005-2006 after submitting documents challan copy of tax paid in the same year before July.

twice I visited the AO office in 2011 and 2013 and submitted documents.

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rohan meegada (16 Points)
Replied 30 December 2021

Thanks Jagadish, this helped. Was trying with 139(5) for which I got the error.

Now I tried with 139(1) and it accepted. I have filed for rectification request.

Thanks for the help.

rohan meegada (16 Points)
Replied 30 December 2021

But with 139(1) ITR got rejected. Its treating it as new ITR and it thrown penalty 10K for not filing ITR in time. As there's new penalty ITR got rejected under request modification.