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RECTIFICATION RETURN

S.RAMA (BOOK KEEPING & TAX CONSULTANT) (88 Points)

06 March 2020

HI ALL,

While filing ITR for ay 19-20, TAN was entered wrongly, n subsequently,the intimation order has arrived for which now a recticiation return has to be made.

Is there any option to correct only the wrong TAN and SUBMIT request for rectifcation

a new rectification XML return has to filed. if so , can we download the pre-filled X M L data and make further use of it and upload.

pls guide, tnx,

goodday.

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18 Replies

sabyasachi mukherjee (27519 Points)
Replied 06 March 2020

@ s.rama

not clear
intimation received under which section.

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Eswar Reddy S (CFO- at NHTF) (58270 Points)
Replied 06 March 2020

Hope you have received an intimation to pay tax since TAN was not matching with Tds records.

So there is a way to change only TAN but due to time constraint, file revised return with correct details.

The demand raised by CPC will be nullified

sabyasachi mukherjee (27519 Points)
Replied 07 March 2020

Its defective return under Sec 139(9).

Eswar Reddy S (CFO- at NHTF) (58270 Points)
Replied 07 March 2020

Many defective returns are automatically processed for AY-2019-20.

But right way is to reply for 139(9).

File return u/s 139(9) to rectify the defects

Kapadia Pravin (17259 Points)
Replied 07 March 2020

Wrong TAN No in ITR does not make ITR defective under 139(9)

The intimation here referred by querist might be correspondence to Intimation under 143(1)(a). That is informing for proposed adjustments while processing ITR.

You neet to file online response as disagree.

Also file revised return with due corrections.

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S.RAMA (BOOK KEEPING & TAX CONSULTANT) (88 Points)
Replied 08 March 2020

its an intimation letter under sec 143(1). so can i file revised return with correct details by selecting sec 139(9).

Eswar Reddy S (CFO- at NHTF) (58270 Points)
Replied 08 March 2020

But for AY-2019-20 for many reasons CPC issued 139(9)

S.RAMA (BOOK KEEPING & TAX CONSULTANT) (88 Points)
Replied 08 March 2020

if so, under which sec revised return should be filed for the client has received only intimation under sec 143(1) n did not receive any notice under sec 139(9).

S.RAMA (BOOK KEEPING & TAX CONSULTANT) (88 Points)
Replied 08 March 2020

if so, under which sec revised return should be filed for the client has received only intimation under sec 143(1) n did not receive any notice under sec 139(9).

if so, under which sec revised return should be filed for the client has received only intimation under sec 143(1) n did not receive any notice under sec 139(9).

Read more at: https://www.caclubindia.com/forum/rectification-return-544153.asp?offset=1#reply

Kapadia Pravin (17259 Points)
Replied 08 March 2020

File under 139(5)

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Eswar Reddy S (CFO- at NHTF) (58270 Points)
Replied 09 March 2020

Revised return can be filed u/s 139(5)

sabyasachi mukherjee (27519 Points)
Replied 09 March 2020

Yes revised return can be filed u/sec 139(5)

following return can be revised under section 139(5)

upto ay 2016-17------- a return can be revised only if such return is furnished under sectio n 139(1) or in pursuance of a notice under section 142(1)
A belated return filed under section 139(4) cannot be revised.
from ay 2017 -18 if any person having furnished a return under section 139(1) (4) discovers any ommission or wrong statement therein ,he may furnish a revised return.

Kapadia Pravin (17259 Points)
Replied 09 March 2020

What the above chap Mr. Sabyasachi replied ....

Reply -1
not clear
intimation received under which section

Reply -2
Its defective return under Sec 139(9).

Reply-3 ( paste work)
Yes revised return can be filed u/sec 139(5)

What is this new new reply ? Any reasons for changing ??

Post only if sure. Reply 3 is with a freebee para though un-invited. 😇

Eswar Reddy S (CFO- at NHTF) (58270 Points)
Replied 09 March 2020

But the practical problem can be solved in different ways based on practical exposure..

The demand can be nullified even without filing revised return.

You can use Rectification as well.

When the person change the question ,the answer change..Check the questions ..

Giving alternatives.

The situation can be handled without revising the return.

The question started with TAN, then quoted 139(9)..

Might be oversight.Need not blame anybody