Possible reasons for ITR-V rejection

The Income Tax Department may discard an ITR-V if an applicant does not follow the instructions carefully without overlooking any critical point when filing the application. Some of the likely reasons are as following:
  • Low quality: The income tax department is perceived to reject applications if they consider a particular application is of a “poor condition.” In these circumstances, the inadequate quality points to the application accepted by the official for assessment. The official usually utilizes this comment when they are discovering it to be challenging to treat the form. In order to keep the application from getting rejected, the taxpayer will need to make sure that the physical copy he or she sends is in excellent condition. The taxpayer should make sure that the copy taxpayer is posting isn’t torn or too difficult to comprehend. If the application gets declined, one should send it to the CPC in that particular city. Also, the taxpayer needs to make sure that the form is imprinted in an A-4 sheet only and reaches the CPC within 30 days of filing their returns.
  • Delayed submission: Hold-up in the presentation is one of the most regularly seen reasons for ITR-V rejection. So, if the taxpayer is submitting their IT returns, make sure the application arrives at the tax department before the last day of the filing due date.
  • Missing signature: A claimant should authenticate every application by adding their signatures in the required places. Failure to put even a single signature will lead to rejection. So before sending the form, make sure to review the application a couple of times as to the fulfilment of the process.
  • Having an ITR-V rejected isn’t the worst thing in the world, but a taxpayer needs to be quick to acknowledge if and when the dismissal happens. As long as the taxpayer checks for the status of their application on the income tax website or keeps a record of the notifications sent to them, they’re good to go.

Points to Keep in Mind before Sending ITR-V

At the rear of ITR-V a taxpayer can see the subsequent message from the income tax department: “Please post the appropriately signed Form ITR-V to {For example: “Income Tax Department – CPC, Post Bag No – 1, Electronic City Post Office, Bengaluru – 560100, Karnataka”,} by ORDINARY POST OR SPEED POST ONLY, inside 30 days from time of transmitting the data electronically. Form ITR-V shall not be accepted in any other office of the Income-tax Department or any inconsistent manner.” Which implies that once the taxpayer files their income tax return online, they are expected to sign this ITR-V and post it to the Income-tax department’s given address within 30 days through regular or speed post.

But in contemporary times, numerous taxpayers have acquired a notice from the Income-tax department asserting that the return has not been filed. Some of the reasons for which ITR-V can be rejected have already been listed previously.

Several times, even after a taxpayer sends the ITR-V to the income tax department, they may endure a notice from the income tax department that they have not yet filed their income tax return. If the taxpayer needs to find out the reasons owing to which the income tax department has dispensed such notice, the taxpayer is required to login to www.incometaxindiaefiling.gov.in with their login ID and password. On the dashboard, if the taxpayer clicks on past returns filed, they can see the ITRV Rejected message. If the taxpayer clicks on the acknowledgement number, they can view the grounds for rejection of return by the income tax department.

The Solution

If the taxpayers have received any before-mentioned notice from the Income-tax department, they can:

  • File their income tax return over again.
  • The taxpayer will obtain a new ITR-V for the ITR filed back.
  • Post the signed declaration to the Income-tax department.

What is an ITR-V?

ITR-V is the short form for ‘Income Tax Return – Verification’ form. This form is obtained when a taxpayer e-file's without utilizing a digital signature. Income Tax Department requires to verify the genuineness of the income tax return when registered online without applying a digital signature. On acceptance of ITR-V, a taxpayer has to sign the copy and proffer to the Income Tax Department to finish the filing process.

When a taxpayer e-file's without using a Digital Signature, he or she can receive ITR-V as an adjunct in the e-mail sent by the Income Tax Department. Since the return the taxpayer filed was not acknowledged, their filing is still unfinished. To complete the return filing method, comprehend the below-mentioned steps –

  • Print and sign ITR-V.
  • Do not overlap this signed ITR-V. Include the same in A-4 size envelope.
  • Mail the cover within 30 days of e-filing to: For example,
                          The Income Tax Department CPC
                          Post Box No.1,
                          Electronic City Post Office,
                          Bangalore 560100, Karnataka.
  • Against receipt of ITR-V, the Income Tax Department will communicate an e-mail acknowledging the acceptance of a signed copy of ITR-V. This is a taxpayer's acknowledgement.
  • The filing is now finished.

Kindly perceive that the assessee has to imperatively mail their ITR-V in a sealed A-4 envelope to the address specified in their screens. They should send their ITR-V within 30 days of e-filing the return. If a taxpayer misses submitting their ITR-V within 30 days, the e-filing will be recognized as null and invalid. It means that it will be considered as that the taxpayer has not yet filed their return. In such a case, the taxpayer will have to file an amended return, get a new ITR-V, and present the same within 30 days.

How to Upload ITR-V Correctly:

To Upload ITR, kindly follow the below actions:
  • Download the ITR education software for the appropriate assessment year to the PC / Laptop from the "Downloads" page.
  • Plan the return using the downloaded Software.
  • Collect all the information concerning their income, tax returns, deductions, etc. Pre-populate the individual details and tax payments/TDS by ticking on the 'Pre-fill' button. Correspond with the information, and the taxpayer has to ensure that nothing is dropped out. Enter all information and click on ‘Calculate’ to estimate the tax and interest mortgage and final figure of Refund or Tax owed Tax is payable- remember to repay immediately and register the details in appropriate program.
  • Repeat the above step so that tax owed becomes zero. Generate and protect the Income Tax Return data in XML format in the coveted path/place on the PC/Laptop. Begin with visiting the e-Filing website with the User ID, Identification Key, Date of Birth /Date of Incorporation and insert the Captcha code. Go to e-File and click on "Upload Return." Select the correct ITR, Assessment Year, and XML file saved beforehand utilizing the browse button.
  • Upload Digital Signature Certificate (DSC), if required. Please confirm the DSC is registered with e-Filing. Tick on the "Submit" key.
  • On fruitful submission, ITR-V would be presented (if DSC is not used). Click on the link and download the ITR-V. ITR-V will also be directed to the registered e-mail. If ITR is uploaded with DSC, the Return Filing process is finished.
  • OR
  • The return is not uploaded with DSC, and the ITR-V Form should be printed, signed, and mailed to CPC within 30 days from the date of e-Filing. The return will be handled only upon receipt of signed ITR-V. The taxpayer has to check their e-mails/SMS for reminders on non-receipt of ITR-V.
  • Upload Income Tax Return process is now complete.
  • Prepare and Submit ITR Online

How to Prepare and Submit ITR Online

It is important for certain taxpayers to have their accounts audited by a Chartered Accountant as follows-
  • Initialize to the e-Filing website with the User ID, Identification key, Date of Birth /Date of Conception, and Captcha code.
  • Go to e-File and tick on "Prepare and Submit ITR Online." Only ITRs 1 and 4S can be completed online. Choose the Income Tax Return Form ITR 1/ITR 4S and the Valuation Year. Complete all the items and click the "Submit" key.
  • Upload Digital Signature Certificate (DSC), if relevant. Please guarantee the DSC is filed with e-Filing. Tick on the "Submit" key.
  • On triumphant submission, ITR-V would be revealed (if DSC is not accepted). Tick on the link and download the ITR-V. ITR-V will also be sent to the certified e-mail. If ITR is transmitted with DSC, the Return Filing means is finished.
  • OR
  • The return is yet to be uploaded with DSC; the ITR-V Form should be published, signed, and proffered to CPC within 30 days from the time of e-Filing. The return process will begin only upon acceptance of signed ITR-V. The taxpayer has to review their e-mails/SMS for reminders on the non-receipt of ITR-V.
  • In the new method, a one-time password (OTP) will be generated after uploading the return. With the assistance of this OTP, the taxpayer can prove their ITR filed, and there will be no obligation to send confirmation to Bangalore. From the Assessment Year 2015-16, an alternative is given to the taxpayer to prove their return of revenue via Electronic Verification Code (EVC).
  • In these circumstances, taxpayers shall not be compelled to send the signed proof of ITR V to CPC, Bangalore.

What is EVC and How can it be Produced

For electronic confirmation of return, an Electronic Verification Code (EVC) is created. EVC will be a different number associated with an assessee's PAN. One EVC can be utilized to authenticate one return, irrelevant, of evaluation year or sort of profit. EVC created via Aadhaar Card will be adequate only for 10 minutes and in any other case, it will be legitimate for 72 hours.

Following assessees cannot file the return through EVC:
  • a. Taxpayers, whose accounts are expected to be audited under Section 44AB;
  • b. Political parties who are submitting their return of income in ITR-7; and
  • c. Companies
Taxpayers can produce EVC by any of the four methods given here:
  • 1. Through e-filing website of income tax department:
    1. This convenience is available only to the assessees:
    2. Having a total income of Rs 5 lakh or less, and
    3. Not claiming an income tax return
    4. EVC produced will be sent to the certified e-mail ID and mobile number.
  • 2. Via net banking

    If the taxpayer's bank is registered with the Income Tax Department, they can immediately access the e-filing website through their account login. EVC produced will be mailed to the registered e-mail id and mobile number of the taxpayer.

  • 3. Through Aadhaar number

    Taxpayers can connect their Aadhaar Number with their PAN on the e-filing website to produce the EV. After connecting Aadhaar Number to PAN, 'one-time password' ('OTP') will be created by UIDAI and mailed to the taxpayers' mobile numbers recorded with UIDAI. This Aadhaar based OTP is the EVC and can be applied to check the income tax return.

  • 4. Via the ATM

    Taxpayers can produce EVC through ATM only if the ATM card of the taxpayer is connected to PAN. The bank will liaise to e-filing website which will incorporate EVC and communicate the EVC to assessees on their listed mobile numbers.

After reading all the options accessible for generating EVC, the taxpayer must know how and when this EVC shall be utilized in the confirmation process.

E- Verification of ITR is needed to be done in the circumstances including while uploading a record, or of a previously uploaded return. For e-verification, taxpayers have two possibilities:

  • I would like to e-verify promptly
  • I would fancy to e-Verify later/ I would like to send ITR V
• For those who select 'I would like to e-verify now':
  • Step 1: Begin with the EVC sent to the taxpayer's registered e-mail ID / mobile number and present to e-verify return.
  • Step 2: Download the confirmation (No further action needed).
For those who prefer 'I would like to e-verify later/ I would like to send ITR V.'
  • Step 1: Agree on Continue -> Download ITR V
  • Step 2: Proffer ITR V to CPC, Bangalore.

For E-verification of a previously uploaded return, the assessee has to agree to the e-verify return below e-file. Uploaded returns (30 Days) which are still to be e-verified are illustrated in a table. Tick on e-verify (for the return previously uploaded).

Frequently Asked Questions

Q- What happens if you send ITR V after 30 days?

Ans. Return is considered as invalid.

Q- Can invalid return be revised?

Ans. No, as the return is invalid i.e. as if return has not been filed , it cannot be revised

Q- If the Original e-return is invalid because of non-receipt of ITR-V, can I file Original return once again?

Ans. No, Asseesse has to file Belated returns.

Q- Is it mandatory to send the ITR-V acknowledgement form to CPC?

Ans. Yes within 30 days from filing of return.

Q- Can I file a revised return if my original return was declared invalid by the CPC?

Ans. No, you cannot revise return if it is considered invalid.

Q- Is there any eligibility criteria to send ITR V to CPC?

Ans. No, there is no eligibility criteria for sending ITR V to CPC. Everyone who has filed an income tax return is required to send ITR V to CPC for e verification.

CA Abhishek Soni
CA Abhishek Soni

Abhishek Soni is a Chartered Accountant by profession & entrepreneur by passion. He is the co-founder & CEO of Tax2Win.in. Tax2win is amongst the top 25 emerging startups of Asia and authorized ERI by the Income Tax Department. In the past, he worked in EY and comes with wide industry experience from telecom, retail to manufacturing to entertainment where he has handled various national and international assignments.