Income Tax return can not be held Invalid for non receipt of Form ITR-V : High Court

Income Tax return can not be held Invalid for non receipt of Form ITR-V

Facts of the case

Assessee-firm uploaded its return of income on official website of Department . Assessee received an electronically generated mail from Department acknowledging e-filing of return of income .

Subsequently, in accordance with instructions of Department, assessee posted a copy of ITR-V Form duly signed by one of its partners  Said Form was remitted by ordinary post since instructions of Department specifically stipulated that ITR-V Form should only be sent by ordinary post

Assessee received a communication stating that said Form had not been received at Centralized Processing Centre .

once again assessee submitted a copy of Form which was transmitted by ordinary post

Finally, by impugned communication, assessee was informed that return of income filed in electronic format had been treated as invalid on ground that ITR-V Form had not been received by Central Processing Centre of Department

Decision of High Court

Adequate provisions in Income Tax Act  for the Assessing Officer to furnish in the first instance a period of fifteen days to rectify a defect in the return.

A provision has been made for extension of the period within which the defects have to be rectified.

Thereafter under the proviso, it is stipulated that where an assessee rectifies a defect even after the expiry of fifteen days or the further period allowed, but before an assessment is made, the Assessing Officer may condone the delay and treat the return as a valid return. These are powers which are vested in the Assessing Officer.

 Impugned communication was to be set aside by permitting assessee to file a verification of return before Assessing Officer within a period of one week from date of order