Question ID : 40650

Everification of Original Return

Do we need to e-verify both original and revised ITR, if a revised ITR has been filed & everified and the corresponding original ITR was not e-verified ? Since for claiming Deduction, original return needs to filed within the due date. In our case, original return was filed but not everified with in 120 days. Later revised return has been filed & everified. Now we received intimation u/s 143(1) , in which deducation has not allowed and this revised return is considered as belated return. Please let me know the possibilites of claiming deduction and options available. Please share the relevant case laws available

If original return is not e-verified within 120 days, it will be treated as invalid return. Consequently revised return filed after due date will be treated as belated return. The option available is to file delay condone request to e- verify original return.