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Chartered Accountants

Income Tax India E-filing Website is displaying the following notice under the heading “News and Updates”

“Returns for AY 2013-14 in certain cases with defect have been declared as invalid by CPC, Bangalore u/s 139(9) as the defect was not cured within time provided in notice u/s 139(9). Such taxpayers can now file a fresh return u/s 139(4) in the e-filing portal for AY 2013-14 on/before 31st March, 2015. Tax payers can utilize this opportunity at the earliest.”

Ironically the notice has been published on 31-03-2015 itself giving literally no time to assessees to take benefit of the information displayed.

It is notable that lately CPC started sending emails notices for non-receipts of ITR-V at CPC Bangalore as under:

Subject: Non-Receipt of ITR V for PAN XXXXXXXXXX and AY 2014 at CPC, Bangalore. Please submit at the earliest

Ref:- E-filing of Income Tax returns for AY 2014

As found from the records of the Income Tax Department - Centralized Processing Center (ITD-CPC), Bangalore as of ...... .........., 2015 the ITR-V for the above mentioned e-filed return for AY 2014 is not received at CPC.

This may be on account of:

1. Non-Receipt of ITR-V for the above mentioned e-filed return at CPC.

2. ITR-V submitted by you for the above mentioned e-filed return has been rejected by CPC.

You are therefore requested to submit the Verification form i.e. ITR-V in respect of the E-return for AY 2014 duly verified and signed in original. On submission of the ITR-V, the same will be considered for condonation as per the Rule 4(11), Centralized Processing of Returns Scheme 2011 and return will be taken up for processing.

The Verification form ITR-V may please be mailed to the address given below by ORDINARY POST or SPEEDPOST.

Centralized Processing Center (CPC),
Income Tax Department,
Post Bag No -1,
Electronic City Post Office,
Bangalore, Karnataka 560 100

Bombay High Court in 2011 ^{Click-Here->>} had delivered a judgment setting aside the order treating Income tax Return (ITR) as invalid on the ground that ITR-V had not been received. Though in 2011 sending of ITR-V by Speed Post was specifically prohibited, even today there are number of facts that might go in favour of the assessee.

1. On electronic filing of ITR an acknowledgement number is generated intimation is sent over email.
2. IP Address of the computer used for filing of ITR is recorded by the Income tax Department.
3. The instructions printed on ITR-V states that it could be send either by Ordinary Post or by Speed Post.
4. Use of digital signature are not mandatory for small assessee.
5. Income Tax Department does not make arrangements at its field offices for collection of ITR-V.
6. Sufficiency and accuracy of records maintained at CPC for receipt and logging of ITR-V received by ordinary post are unknown.

ITRs declared invalid by CPC due to defect u/s 139(9). Does Non Receipt of ITR-V at CPC could actually render them so? |01-04-2015|