Owing to the technical glitches on the income tax portal, assessses are being allowed u/s 142(1)/148/153A/153C to file certain income tax returns by EVC. However, as per the income tax law, such returns are to be verified through DSC.
Allowing such facility to taxpayers would lead to these returns being treated as null and void since as per Rule 12 of the Income Tax Rules, 1962, certain prescribed returns are required to be verified through DSC. But when the same doesn’t happen accordingly, AOs are bound to 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 are being allowed to be verified through EVC.
Thus, the income tax returns as aforementioned, which have been filed during the period from 7.06.2021 to 30.09.2021 and verified using EVC, will be deemed to have been filed in accordance with Rule 12 and will remain valid.