The Income Tax Department has enabled the feature of “Discarded return” on the Income tax website. The said feature is available for the users from AY 2023-24 & onwards. The said feature is available for the taxpayers who have not e-verified their Income tax returns within 30 days of the filing of the Income tax returns. The said feature is available on the income tax returns filed under sections 139(1), 139(4) and 139(5) respectively. If the taxpayers do not wish to e verify the Income tax returns then the taxpayers can discard the income tax returns. The taxpayers can avail the option to discard the income tax returns multiple times.
Let’s suppose the taxpayer has filed the Income tax return and forgets to e verify the return within the stipulated time period of 30 days. In case there is a mistake in the return and the taxpayers want to revise the return, then first the taxpayer has to e verify the return and then file the revised return. Now, in this mechanism of discarding the return, the taxpayer can discard the return and file the fresh return under the relevant sections.
The discarded option once exercised can not be reversed in any case.
The Income tax department has published the various FAQs which are as follows:
Question 1:
I filed my Original ITR u/s 139(1) on 30th July 2023 but not yet verified. Can I Discard it?
Response:
Yes, user can avail the option of “Discard” for the ITRs being filed u/s 139(1) /139(4) / 139(5) if they do
not want to verify it. User is provided a facility to file an ITR afresh after discarding the previous
unverified ITR. However, if the “ITR filed u/s 139(1)” is Discarded and the subsequent return is filed after
the due date u/s 139(1), it would attract implications of belated return like 234F etc., Thus, it is advised to
check whether the due date for filing the return u/s 139(1) is available or not before discarding any
previously filed return.
Question 2:
I Discard my ITR by-mistake. Is it possible to reverse it?
Response:
No, if ITR is Discarded once, it can’t be reversed. Please be vigilant while availing Discarding option. If an
ITR is Discarded, it means that, such ITR is not filed at all.
Question 3:
Where can I find “Discard option” ?
Response:
User can find Discard option in below path :
www.incometax.gov.in → Login → e-File → Income Tax Return → e-Verify ITR → “Discard”
Question 4:
Is it mandatory to file subsequent ITR if I “Discarded” my previous unverified ITR ?
Response:
A user, who has uploaded the return data earlier, but has made use of the facility to discard such unverified
return is expected to file subsequent an ITR later on, as it is expected that he is liable to file the return of
income by way of his earlier action.
Question 5:
I sent my ITR V to CPC and it is in transit and not yet reached CPC. But I don’t want to verify the
ITR as I get to know that details not reported correctly. Can I still avail “Discard” option?
Response:
User shall not discard such returns, where the ITR-V has already been sent to CPC. There is an undertaking to this effect before discarding the return.
Question 6:
When can I avail this “Discard” option and can I avail this “Discard” option multiple times or only
once?
Response:
User can avail this option only if the ITR status is “unverified” / “Pending for verification”. There is no
restriction on availing this option multiple times. Precondition is “ITR status” is “Unverified” / “Pending for
verification”.
Question 7:
My ITR filed for AY 2022-23 is pending for verification. Can I avail this “Discard” option?
Response:
User can avail this option only from AY 2023-24 onwards for the respective ITR. This option will be
available only till time limit specified for filing ITR u/s 139(1)/139(4) /139(5) (i.e., 31st December of
respective AY as of now).
Question 8:
I discarded my Original ITR 1 filed on 30th July 2023 on 21st August 2023 and I want to file subsequent
ITR on 22nd August 2023. Which section should I select?
Response:
If user discards the Original ITR filed u/s 139(1) for which due date u/s 139(1) is over, they are required to
select 139(4) while filing subsequent return. As there is no prior valid return exist, date of Original ITR /
Acknowledgement number if Original ITR fields are not applicable. Further, if user wants to file revised return in future, he needs to provide details of “Original filing date” and “Acknowledgement number” of the valid ITR i.e., ITR filed on 22nd August 2023 for filing revised ITR
