Law Legends


New Feature In Income Tax - Discarded Return

New Feature of “Discarded Return” introduce by Income Tax

Income tax Department has introduce the new function for Income Tax “Discarded Return” where a user Discarded a Return of income.

Key Condition for Discard Return

  • Income tax should be filed u/s 139(1) /139(4) / 139(5).
  • ITR status is “unverified” / “Pending for verification”

Option can be exercised for Income Tax returns that have been filed on or after April 1, 2023. This means it is applicable for the financial year 2022-23 (Assessment year 2023-24). you can only discard your IR return if it is not verified. In case you have sent your ITR verification to CPC and it has not reached it, the discard option can still not be exercised.

The benefit of such especially for those taxpayers who, after submitting the return, realized an error or omission in the tax return. Instead of first e-verifying the tax return and then revising it, they can now simply "discard" the unverified tax return and file a fresh return.”

How is Discard ITR different from Revised ITR?

Before introducing the Discard Income Tax Return option, a taxpayer realized that an error had been made. It is only after the verification of the ITR that one can go to the ITR portal to revise their tax return.
In case of discard ITR, not verified return, will be completely deleted from the Income Tax Portal. So, from a taxpayer’s perspective, it would entail filing a fresh return.

For example, you file your income tax return on July 27, but do not verify it. You discard the return on November 29 and then file a new income tax return. This new return would be treated as a belated return and would invite penal consequences since it would be filed after the original due date of July 31. However, if you have verified your ITR and then filed a revised return after July 31, then no penal consequences are applicable.

Income tax has issued FAQs for Discard Return

  • Question 1: I filed my Original ITR u/s 139(1) on 30th July 2023 but not yet been 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. The 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: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.
  • Question3: Where can I find the “Discard option”?Response: The user can find the Discard option in below path : → 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 a subsequent 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 has not yet reached CPC. But I don’t want to verify the ITR as I get to know that details are not reported correctly. Can I still avail “Discard” option?Response: The 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 of this “Discard” option and can I avail of this “Discard” option multiple times or only once?Response: The user can avail of this option only if the ITR status is “unverified” / “Pending for verification”. There is no restriction on availing of this option multiple times. The precondition is “ITR status” is “Unverified” / “Pending for verification”.
  • Question7: My ITR filed for AY 2022-23 is pending for verification. Can I avail of this “Discard” option?

    Response: The user can avail this option only from AY 2023-24 onwards for the respective ITR. This option will be available only till the 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 the user discards the Original ITR filed u/s 139(1) for which the due date u/s 139(1) is over, they are required to select 139(4) while filing the subsequent returns. As there is no prior valid return exist, the date of the Original ITR / Acknowledgement number if Original ITR fields are not applicable. Further, if the user wants to file a revised return in the future, he needs to provide details of the “Original filing date” and “Acknowledgement number” of the valid ITR i.e., ITR filed on 22nd August 2023 for filing a revised ITR
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