CBDT vide an Order issued u/s 119(2)(a) of the Income-tax Act 1961 (“Act”) has regularised the returns of income verified through Electronic Verification Code (EVC) which are otherwise required to be verified through Digital Signature (DSC) as per Rule 12 of the Income-tax Rules, 1962.
In another move, the CBDT has decided to regularize all the income-tax returns furnished electronically under Section 142(1), section 148. Section 153A and section 153C of the Act during the period from 07.06.2021 to 30.09.2021 through Electronic Verification Code (EVC) instead of mandated digital signature (DSC). This relaxation is once again given due to the non-functioning of the new income-tax portal launched on 7th June 2021.
Earlier, due to the non-working of the new portal, the government allowed the manual filing of Form 15CA/15CB instead of online filing of the forms. Further, the due date for filing of return and tax audit report is also extended to 31st December 2021 and 15th February 2022 for various assessees.
Since the launch of the new e-filing portal by the income-tax department the user is experiencing nightmares from filing the returns and forms to other e-filing related services. In order to come out of the difficulty, the Ministry of Finance had asked the Institute of Chartered Accountants of India (ICAI) to constitute a task force of 7 representatives to look into the technical glitches/issues being faced on the new Income Tax portal.. Further, the government had summoned the Infosys Chief and given the deadline of 15th September 2021 to fix all the technical glitches in the portal. Unfortunately, even after the expiry of the deadline, there is no improvement in the user experience in using the portal.
In the Order, the CBDT states that due to technical issues in the e-filing portal, certain returns of income furnished electronically under above-mentioned sections during the period from 07.06.2021 to 30.09.2021. were/are being allowed to be verified through Electronic Verification Code (EVC) though these are otherwise required to be verified through Digital Signature (DSC) as per Rule 12 of the Income-tax Rules, 1962.
As the said returns of income are not furnished and verified in accordance with Rule 12, the same may be treated us non-est by the Assessing Officers, which may cause genuine hardship to the taxpayers.
The Order directs that such returns of income so furnished and verified through EVC instead of Digital Signature, shall be deemed to have been furnished and verified as per Rule 12.
It should be noted that the relaxation is given only for-
1. Where the return of income is furnished electronically,
2. Where the same is furnished u/s 142(1), u/s 148, u/s 153A, and u/s 153C
3. The return is verified with DSC during the period from 07.06.2021 to 30.09.2021
Only if these conditions are fulfilled then only the assessee will get the relaxation from the verification mode of return filing. In other cases, the verification rules as per Rule 12 shall prevail.
Readers are aware that as per Rule 12 in the case of a company, return is mandatorily filed under Digital Signature. Further, in the case of non-corporate assessees, return filing with DSC is mandatory in tax audit cases. In non-audit cases, returns can be with EVC.
Read the full text of the CBDT Order u/s 119 dated 24.09.2021 on Regularisation of Return filed with EVC instead of DSC
F. No. 225/108/2021/ITA-II
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
*****
New Delhi, Dated 24th September, 2021
Order u/s 119 (2)(a) of the Income-tax Act.1961
Subject: Regularisation of returns of income verified through Electronic Verification Code (EVC) which are otherwise required to be verified through Digital Signature (DSC) as per Rule 12 of the Income-tax Rules,1962- reg.
1. It has been brought to the notice of the Central Board of Direct Taxes (Board) that due to technical issues in the e-filing portal, certain returns of income furnished electronically under Section 142(1), 148, 153A and 153C of the Income-tax Act.1961 (the Act) during the period from 07.06.2021 to 30.09.2021 were/are being allowed to be verified through Electronic Verification Code (EVC) though these are otherwise required to be verified through Digital Signature (DSC) as per Rule 12 of the Income-tax Rules, 1962 (the Rules). As the said returns of income are not furnished and verified in accordance with Rule 12, the same may be treated as non-est by the Assessing Officers, which may cause genuine hardship to the taxpayers.
2. On consideration of the above, the Board, in exercise of its powers under Section 119(2)(a) ol the Act, hereby directs that such returns of income furnished electronically under Section 142(1), 148, 153A and 153C of the Act during the period from 07.06.2021 to 30.09.2021 and verified through Electronic Verification Code instead of Digital Signature, shall be deemed to have been furnished and verified as per Rule 12.
3. The regularisation of such returns shall be immediately brought to the notice of the Assessing Officers concerned, through ITBA by DGIT(Systems) so that such returns are not treated as non-est .
(Ravinder Maini)
Director to the Government of India
Download CBDT Order u/s 119 dated 24.09.2021 on Regularisation of Return filed with EVC instead of DSC in pdf format
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