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Late fees u/s 234F

nikhil (articleship) (137 Points)

04 March 2021

Hello anyone received demand notice?

Income tax return filed before 10.01.2020 ( before due date) and revised afterward.

Late fees is charged u/s 234F

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8 Replies

Naveen (student) (334 Points)
Replied 04 March 2021

Please ensure that in the revised return, the original return Ack number and Date of filing is correctly mentioned or not. If everything is correct, just reply to the notice by disagreeing to the demand and say that ITR is filed before the due date and mention the acknowledgement number and date of filing.

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nikhil (articleship) (137 Points)
Replied 04 March 2021

The original return filed before due but not e verified and later on only revised return is e verified.

nikhil (articleship) (137 Points)
Replied 04 March 2021

The original return filed before due but not e verified and later on only revised return is e verified.

Naveen (student) (334 Points)
Replied 04 March 2021

That depends on when u filed the original return. E verification is to be done within 120 days from the date of filing the ITR. Or else that return will be invalidated.( It's like u didn't filed the return at all). For example if u filed the original return on 15th Aug 2020, then e verification for that ITR to be done within 120 days from 15th Aug 2020 i.e before 15th Dec 2020 approximately. If such e verification was not done, then ITR filed on 15th Aug is treated as invalid or not filed at all and the new or revised return filed after 10th Jan will be taken as new original return filed for the first time.

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nikhil (articleship) (137 Points)
Replied 04 March 2021

Original return filed on 10.01.2021 and revised return is filed on 15.02.2021 and revised return is e verified. we not e verified original return

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Naveen (student) (334 Points)
Replied 04 March 2021

Then e verification is not an issue at all. U can just reply to demand like I said above I.e disagreeing to the demand and mentioning ack num and date of filing. In case u need further help, u can send private message by clicking on my name here and I will help u

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