Due date for Filing Income Tax Return for HUF Partner- Belated return cannot be revised

Ajay Kumar Gupta (HUF) Vs ACIT (ITAT Delhi)

Conclusion: Since assessee was an HUF and HUF itself could not become a working partner in the partnership firm, therefore, the due date of filing of the return applicable to assessee was 31st July of the relevant assessment year and belated return filed by assessee could not be revised.

Held: In the present case, assessee sought to revise belated return filed by it on the ground that it was ‘working partner’ in a firm whose accounts were required to be audited and due date under section 139(1) was 30 the September of the assessment year.It was held assessee was an HUF and HUF itself could not become a working partner in the partnership firm. The due date of filing of return of income will be 31^stJuly of the relevant assessment year as per section 139 and the due date for filing of return for working partner has been mentioned in Section 139(1) Explanation 2(iii). The benefit of extended date by the CBDT would not help assessee, accordingly, belated return filed by assessee could not be revised.

FULL TEXT OF THE ITAT JUDGMENT

This is an appeal filed by the assessee against the order of ld. CIT(A)-16, New Delhi dated 27.07.2015 for the assessment year 2010-11 on the following grounds :

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