A person filed only tax audit report for 2019 and did not submit anything for 2020 .he did not pay tax for 2019 also. Can that person file revised tax audit report and other documents for 2019 in current year i.e 2021 due to genuine reasons? Kindly tell the process.
5 Replies
CA. Sourav Sarkar
(Chartered Accountant )
(24583 Points)
Replied 20 April 2021
No, The person cannot file revised return for 2019 now as date was already over. Now Department can issue notice to that person for not filing return and paying tax demand might be raised. You have to wait or it might you try to file a approval from CIT under condonation of delay
CA ABHAY GUPTA
(Practice)
(3230 Points)
Replied 20 April 2021
If you are talking about Tax Audit Report then yes you can revise with reason, but in case of ITR you cannot do such thing as it is already time barred for 2019, In case of 2020 you can only do request to CIT under section 119(2)(b)
Ankit Neema
(2742 Points)
Replied 20 April 2021
Agree with abhay Ji , as revision in report is possible, and for revision in return only possible apply in section 119(2)(b)
CA Puja Sharma
(Chartered Accountant)
(5010 Points)
Replied 20 April 2021
Yes, you can file revised tax audit report with reasons provided for revisions.
Further, you cannot file your income tax return for the year 2019 & 2020 because it has become time barred.
However you can apply for condonation of delay request with CIT for 2020.
DHRUV
(student)
(123 Points)
Replied 20 April 2021
UNDER WHICH SECTION I CAN FILE REVISED TAX AUDIT REPRT FOR 2019?
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