Verification of Pending ITR – One time Relaxation

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As per the Income Tax Act, any Income Tax Return (ITR) can be filed and verified using the following modes: –

  1. Using Digital Signature Certificate (DSC)
  2. Using EVC through Banking Channels
  3. Using Aadhar OTP
  4. Sign the acknowledgment (ITR-V) and send to CPC Bengaluru.

After filing of return the verification has to be done within 120 days from the date of filing of ITR.

If the verification is not done within 120 days from the date of filing of ITR then the ITR shall be deemed to be not filed and a watermark of “INVALID” on the acknowledgment will be appearing.

Once, an ITR is deemed as not filed the penal provisions in case of non- filing of ITR shall be applicable.

Hence, the CBDT has allowed verification of ITR which remained incomplete due to non-submission of ITR-V (Acknowledgment) for verification within 120 days.

Applicability of the ITR Verification relaxation scheme

The relaxation provided by the government is applicable to Assessment Years 2015-16, 2016-17, 2017-18, 2018-19, and 2019-20.

Income Tax Returns (ITRs) which can be verified under the relaxation

  1. Original Return filed u/s 139(1).
  2. Belated Return filed u/s 139(4).
  3. Revised Return filed u/s 139(5).
  4. Defective Return filed u/s 139(9).

Relaxation is not applicable to those periods where the department has taken any action against the non- filing/ invalid return.

This relaxation is not applicable to companies as the ITR of companies was mandatory to be verified using DSC.

How to verify ITR under this relaxation

The ITR can be verified using the following modes: –

  1. Using EVC through Banking Channels.
  2. Using Aadhar OTP.
  3. Sign the acknowledgment (ITR-V) and send to CPC Bengaluru.

Last Date of ITR Verification

The process of verification under this relaxation should be completed by 30th September 2020.

Processing of Verified ITR Returns

The processing of the ITR by the Centralized Processing Centre (CPC) Bengaluru shall be done by 31st December 2020.

It simply means that the particulars of ITR verified shall be processed maximum by 31st December 2020, and demand/ refund shall be determined.

In case of refunds, the interest on the refund amount shall be determined as per the provisions of Section 244A(2) of Income Tax Act.


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About CA Mehul Gupta 29 Articles
Chartered Accountant in practice, Certified GST Practitioner & Commerce Graduate. He is mainly engaged in the practice of Direct taxes, GST, International taxation, & assurance services. A visiting faculty in the Faridabad Branch of ICAI.

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