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A Deep Dive into the Income-tax Department Introduces 'Discard ITR' Facility

In a bid to streamline the tax filing process and offer more flexibility to taxpayers, the Income-tax Department has introduced the 'Discard ITR' facility. This feature allows taxpayers to discard their original tax returns and file fresh ones, providing an opportunity to rectify errors or make necessary changes. Let's delve into the intricacies of this new offering and understand how it can benefit taxpayers.

What is the "Discard" ITR option?

The 'Discard ITR' facility enables taxpayers to discard their original tax returns and file fresh ones, offering a solution for rectifying errors or making revisions. This feature provides much-needed flexibility and convenience to taxpayers who may have inadvertently made mistakes in their initial filings.

Benefits and Limitations

The 'Discard ITR' facility comes with its own set of benefits and limitations. On the one hand, it offers taxpayers an opportunity to rectify mistakes and ensure accurate Tax filings. On the other hand, it may entail additional effort and scrutiny, particularly concerning compliance with tax laws and regulations.

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Frequently Asked Questions

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. 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.

Yes. It would attract a penalty for belated return u/s 234F.

You can discard your return any number of times provided the status of the return is ‘unverified’ returns or returns ‘pending verification’.

First, check whether the due date for filing the return u/s 139(1) is available or not and if the due date is over but you still have time to e-verify the original return (30 days has not lapsed from the date of filing) then it is advisable to verify the original return and file a revised return as It will help you save penalty levied u/s 234F.

For example, if you have filed your return on 27th July and on 20th August you are thinking of discarding the return. Here if you discard the original return and file a fresh return, you will have to pay a penalty u/s 234F. So it is advisable to e-verify the original return and then file a revised return.

Users can find the Discard option by following the below path: 

Go to → Login → e-File → Income Tax Return → e-Verify ITR → “Discard”

If you originally filed your return and have discarded it then it will be presumed that you were liable to file the return. Hence if you have filed your original return and have discarded it, it is advisable to file a fresh return otherwise you might get a non-filing notice.

If you have posted the signed acknowledgement to CPC then it is considered as verification of return. So it is advisable to not discard the return if you have posted the signed acknowledgement to CPC.

No. The option to discard returns is available from FY 2022-23 (AY 2023-24). So you can not discard any return filed for the year prior to FY 2022-23.

Return once discarded is treated as return not filed. So the original return filed will not be considered. While filing a revised return, submit details of a fresh return filed after discarding the original return.

For example, say you filed a return on July 2 and discarded the same on July 22. Later you filed a fresh return on July 28. Now if you are filing a revised return, you will have to provide details of the “Original filing date” and “Acknowledgement number” of the valid ITR i.e., ITR filed on July 28 for filing the revised ITR.


The Tax Heaven

Mr.Vishwas Agarwal✍📊, a seasoned Chartered Accountant 📈💼 and the co-founder & CEO of THE TAX HEAVEN, brings 10 years of expertise in financial management and taxation. Specializing in ITR filing 📑🗃, GST returns 📈💼, and income tax advisory. He offers astute financial guidance and compliance solutions to individuals and businesses alike. Their passion for simplifying complex financial concepts into actionable insights empowers readers with valuable knowledge for informed decision-making. Through insightful blog content, he aims to demystify financial complexities, offering practical advice and tips to navigate the intricate world of finance and taxation.

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