Income Tax
Hyderabad ITAT Rules That Belated Original Returns Cannot Be Revised Under Section 139(5)
Originally reported by Taxguru Income Tax as: Income Tax | Belated Original Return Cannot Be Revised Under Section 139(5): ITAT Hyderabad
14 Nov 2026, 12:39 am IST · Xecute.finance News Desk
The crisp read
The ITAT Hyderabad held that a belated original return filed under Section 139(4) cannot be revised under Section 139(5). The tribunal upheld statutory boundaries governing income tax return revisions. Tax professionals must ensure timely filings to preserve the statutory right of revision.
Xecute Impact Breakdown
For CAs
- Tax professionals and chartered accountants must advise clients to file original income tax returns within statutory due dates to retain the option of making revisions.
- Practitioners should monitor filing deadlines carefully to prevent compliance roadblocks.
- A belated original return filed under Section 139(4) of the Income Tax Act is ineligible for revision under Section 139(5).
For businesses
- Taxpayers must file original income tax returns within the statutory due date specified under Section 139(1) to retain the legal right to revise them.
- Returns filed after the statutory deadline under Section 139(4) lack the legal foundation required for subsequent revisions under Section 139(5).
Deep dive - the full story
The Income Tax Appellate Tribunal (ITAT) Hyderabad ruled that a belated original return filed under Section 139(4) of the Income Tax Act is ineligible for revision under Section 139(5). The judgment reinforces strict statutory interpretations regarding tax return amendment timelines. The Income Tax Act permits taxpayers to revise returns only when the original return was filed within the statutory due date specified under Section 139(1).
Returns filed after the statutory deadline under Section 139(4) lack the legal foundation required for subsequent revisions under Section 139(5). Tax professionals and chartered accountants must advise clients to file original income tax returns within statutory due dates to retain the option of making revisions. Practitioners should monitor filing deadlines carefully to prevent compliance roadblocks.
Bottom line: File original tax returns on time to ensure clients retain the legal right to revise them.
Source: taxguru.in
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