The AO computed interest u/s. 234A from due date of filing original return to date of filing return under section 148, treating the belated return filed by the assessee as defective return. The Tribunal held that the return can be considered as defective return only if there is self-assessment tax claimed to have been paid as per Explanation (c)(i) to Sec. 139(9). In absence of the same, the belated return cannot be treated as defective and accordingly, interest u/s. 234A have been rightly computed till the date of filing of belated return.
Nakul Machindra Mhaske v. Income Tax Officer (2023) 103 ITR 37 (SN) (Pune) (Trib)
S. 139 : Return of income-Self assessment tax-Return filed showing tax payable without payment of self-assessment tax-Return not accompanied by the proof of self-assessment tax-Belated return cannot be treated as defective and accordingly, interest u/s. 234A have been rightly computed till the date of filing of belated return. [S. 139(9), 140A, 148, 234A]