Answer

1. F

   Facts

   A return that is not verified within the allowed time is treated as invalid, as if it was never filed. That is why your PAN shows as a non-filer. You can ask for condonation of the verification delay or file afresh where a route is open.

2. P

   Provisions and law

   • Sec 276CC (now Sec 479)Prosecution for wilful failure to file a return on time; jail of 3 months to 2 years, or 6 months to 7 years where tax evaded exceeds ₹25 lakh
   • Sec 139(4) (now Sec 263(4))A late (belated) return can be filed up to 31 December of the assessment year or before assessment, whichever is earlier
3. A

   Analysis

   The e-Filing rules require verification within 30 days of upload, and late verification counts the verification date as the filing date. A return never verified is not treated as filed. On the portal you can submit a request for condonation of delay in verification with reasons, which the department may accept. In your reply, show the upload acknowledgement, explain the lapse and the steps taken, since it shows there was no intent to avoid filing.

4. C

   Conclusion

   1. 1Download the upload acknowledgement from View Filed Returns.
   2. 2Submit a condonation request for the delay in verification, with reasons.
   3. 3If condonation is not possible, file belated or updated returns where open.
   4. 4Attach all of this to your reply.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.