CA Pratik Anand
Special Campaign by CPC-Send Signed ITR Acknowledgements/ITR-V for AY 2013-14 by 31st October’2014
The Centralised Processing Cell (CPC) of the Income Tax Department has started a special campaign where it is reminding those who have filed their income tax returns for the AY 2013-14 without digital signature and have not sent the signed copy of the Acknowledgement to CPC Bangalore, to send the same to CPC Bangalore.
The CPC has given last chance to those who have not sent the signed copy of the Acknowledgement, to do so by 31st October’2014.
Let us examine the provisions relating to signing of returns and sending of acknowledgements to CPC Bangalore and the implications of not doing so.
Section 140 of the Income Tax Act’1961
As per section 140 of the Income Tax Act’1961, every return filed u/s 139 has to be verified by the following persons:
Case I – Individual
Case II – Company
Case III – Firm
Case IV – Local Authority
Case V – Political Party
Case VI – Association
It means that every return filed has to be verified by the concerned person. The word ’verified’ has been substituted for the word ‘signed’ by the Finance Act’2014.
The word ‘verified’ has been added in view of the signing of the returns by electronic mode by the use of Digital Signature.
When a person digitally signs the return, he/she verifies the content therein.
Ques: What if the return is not digitally signed?
Ans: Digital Signing of the return is not compulsory in all cases. Individuals, partnership firms or HUF who are not subject to Tax Audit U/s 44AB can send their returns without the use of digital signature.
In case an assessee does not file the return by using digital signature, then he has to send a physically signed copy of the acknowledgement of the filing of return (ITR-V) to CPC Bangalore within 120 days of e-filing of the return.
Ques: What if the signed copy of the acknowledgement is not sent to the CPC?
Ans: Every assessee has to send physically signed copy of the acknowledgement of the electronically filed return to CPC Bangalore, if not sent by digital signature.
The return filing process is not complete without sending the signed copy of acknowledgement of filing the return/ITR-V. The return will not be processed unless the signed copy of the acknowledgement is furnished to the CPC.
The Income Tax department will not be able to validate the contents of the return unless copy of signed acknowledgement is sent to CPC Bangalore. It would mean that the return sent will not be considered as a valid return.
Ques: I have filed my return where refund was determined and have not sent signed copy of the acknowledgement to the CPC, will I get my refund?
Ans: As per the Income Tax Department, if copy of signed acknowledgement is not sent to the CPC-Bangalore, the return of income will not be processed and if the same is not processed, the refund if any will not be determined. Therefore, the assessees having refund should immediately send copy of the signed acknowledgements for faster processing of their refund claims.
Ques: What is the address at which signed copy of the acknowledgement of return is to be sent?
Ans: Signed copies of the acknowledgements have to be sent at the following address:
Income Tax Department-CPC, Post Bag No.1, Electronic City Post Office, Bengaluru-560100 (Karnataka).
Ques: How to send the signed copy of the acknowledgement?
Ans: Signed copy of the acknowledgement of the return has to be sent to the CPC by Ordinary Post or Speed Post only.
Ques: Will I get an acknowledgement of the receipt of ITR-V/Acknowledgement at CPC Bangalore?
Ans: Yes, the confirmation of receipt of Form ITR-V/ Acknowledgement at ITD-CPC will be sent to the registered e-mail address of the assessee. The confirmation of the receipt can also be seen at the online login of the assessee with the Income Tax Deptt.
Ques: Do I need to send any supporting documents with ITR-V?
Ans: You do not need to send any supporting documents along with ITR-V. Just send one page of signed ITR-V.
Ques: What if the I don’t get acknowledgement of the receipt of the acknowledgement/ITR-V from the CPC?
Ans: It generally takes about 3 weeks from the date of posting ITR-V, for CPC to send acknowledgement of the same on your registered email id. If it has been more than 3 weeks since you posted your signed ITR-V and you have not received the acknowledgement for it yet, you need to post another copy immediately to the Income Tax Department-CPC.
The non-receipt of ITR-V at CPC may be due to any of the following reasons:
1. The ITR-V may be in transit.
2. The ITR-V may be under process at CPC, Bangalore
3. Your ITR-V may be defective, viz. unsigned ITRV
4. Bar code could not be scanned
5. The ITR-V may have been misplaced in transit.
Therefore, if you have not sent signed copies of the acknowledgements/ITR-V at CPC-Bengaluru for the AY 2013-14, please do so by 31st October’2014.
Remember to also send signed copy of ITR-V for AY 2014-15 also within 120 days of e-filing the return.
Hope you find the above information relevant and useful.