Date of dispatch of Speed Post of verified ITR-V relevant for determining 30 days period

Date of dispatch of Speed Post of duly verified ITR-V shall be considered for the purpose of determination of 30 days period – ITAT

In a recent judgment, ITAT Chandigarh has allowed the benefit of New Tax Regime to the assesee as the date of dispatch of Speed Post of duly verified ITR-V shall be considered for the purpose of determination of the 30 days period.

ABCAUS Case Law Citation:
4920 (2025) (12) abcaus.in ITAT

In the instant case, the assessee had challenged the order passed by the CIT(A) in confirming intimation issued by CPC u/s 143(1) of the Income Tax Act, 1961 (the Act) denying the benefit of new tax regime to the assessee on account of e-verification of ITR beyond 30 days.

For the Assessment Year 2023-24, the assessee e-filed its return of income on 24-07-2023. The return was e-verified on 24-08-2023. The assessee had opted for new tax regime u/s 115BAC. However, the CPC Bangaluru denied this benefit on the ground that the return of income was required to be e-verified before the expiry of 30 days from the date of filing of return of income. Since the e-verification was done beyond that time limit, the benefit of new regime was denied to the assessee. 

The CIT(A) noted that the return was e-verified on 24-08-2023 which was after due date of return of income being 31-07-2023. The CIT(A) referred to CBDT Notification No. 05 of 2022 dated 29/07/2022 issued by DGIT (Systems), CBDT providing that the date of verification was to be considered as date of filing of return of income.

The CIT(A) noted that the date of transmitting the data electronically will be the date of furnishing the return if the form ITR-V is submitted within 30 days after the date of transmitting the data electronically. In case, form ITR-V is submitted after the above-mentioned period, it will be deemed that the return in respect of which the form ITR-V has been filled was never submitted and it shall be incumbent on the assessee to electronically retransmit the data and follow it up by submitting the new form ITR-V within 30 days.

As a result, the CIT(A) confirmed the action on the ground that Aggrieved, the assessee was in further appeal before ITAT.

The Tribunal noted that Para-8 of the said notification clearly provide that the date of dispatch of Speed Post of duly verified ITR-V shall be considered for the purpose of determination of the 30 days period, from the date of transmitting the data of Income-tax return electronically.

The Tribunal further noted that in the present case, postal receipt established that the said ITR-V was sent on 21-08-2023 and this date, as per the above notification, was to be considered for the purpose of determination of 30 days period.

The Tribunal opined that since 21/08/2023 was well within 30 days period from 24/07/2023, the return was deemed to be filed on 24/07/2023 i.e., before due date u/s 139(1).

Accordingly, the Tribunal directed CPC to grant the benefit of new tax regime as claimed by the assessee.

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