In the midst of all the chaos caused due to technical glitches on the income tax portal, assesssees have been permitted to file certain income tax returns u/s 142(1) /148/153A/153C by EVC. However, as per the income tax law, those returns are supposed to be verified through DSC.
Provision of such a facility to taxpayers could result in hardships caused to them at a later stage owing to returns being treated as null and void by the AOs. This is so because as per Rule 12 of the Income Tax Rules, 1962, certain returns are required to be verified through DSC. But in case there happens to be a non-compliance in relation to the same, AOs declare such income tax returns as invalid.
In pursuance of the above position, CBDT has issued an order u/s 119(2)(a) dated 24.09.2021 for regularising the income tax returns which are required to be verified through DSC but instead, they have been verified though EVC. Hence, all such ITRs filed during the period from 7.06.2021 to 30.09.2021 will be deemed to be complying with Rule 12. This implies that these returns will be considered valid returns.
