In this guide
Filed the wrong Income Tax Return for AY 2026-27? If the return has not yet been verified, the Income Tax portal provides a Discard ITR facility that allows you to discard the uploaded return and file a fresh one.
But this option should be used carefully. Discarding a timely original return after its Section 139(1) due date has expired can convert the next filing into a belated return, potentially resulting in late fees, interest and even loss of certain carry-forward benefits.
AY 2026-27 relates to FY 2025-26 and continues to be governed by the Income-tax Act, 1961.
What Does “Discard ITR” Mean?
The Income Tax Department officially states that taxpayers can discard returns filed under Sections 139(1), 139(4) or 139(5) where the return remains unverified or pending verification. After discarding it, a fresh ITR can be filed.
Once discarded, the portal treats that ITR as not filed for return-filing purposes.
However, it is better not to describe this as making the filing “invisible” to the Income Tax Department. The legal effect is that the discarded return is not treated as the valid filed return.
When Can You Discard an ITR?
The most important condition is:
The ITR must still be unverified or pending verification.
If it has already been successfully e-verified, you cannot use the Discard option for that return.
The official portal path is:
Login → e-File → Income Tax Return → e-Verify ITR → Discard
Once you confirm the discard action, it cannot be reversed.
For assistance with correcting an ITR:
Discard ITR vs Revised Return
Choosing the wrong option can have significant consequences.
| Situation | Better approach |
|---|---|
| Wrong ITR uploaded but not verified, due date still available | Discard and file correct original return |
| Wrong ITR uploaded but original due date has expired | Consider verifying and revising instead of discarding |
| ITR already e-verified | File revised return if eligible |
| ITR-V already sent to CPC | Do not use Discard facility |
| Minor mistake discovered after verification | Revised return is generally appropriate |
The Department specifically cautions taxpayers not to discard a return where the signed ITR-V has already been sent to CPC for verification.
What Happens If You Discard After the Original Due Date?
This is the biggest risk.
Suppose you filed an original return under Section 139(1) before its due date but did not verify it.
If you discard it after the Section 139(1) due date has expired, the fresh return cannot simply retain the benefit of the earlier filing date.
The Income Tax Department’s official Discard FAQ says that the subsequent return will be treated as a belated return under Section 139(4) and may attract consequences such as Section 234F late fee.
For AY 2026-27, the general due-date framework includes 31 July 2026 for applicable non-business cases and 31 August 2026 for non-audit business/professional cases. The Department separately confirms 31 August 2026 as the ITR-4 due date.
Therefore, always check your own applicable due date before pressing Discard.
Late Fee if Fresh Return Becomes Belated
Section 234F provides a late-filing fee where a taxpayer required to furnish a return misses the applicable Section 139(1) due date.
The fee can be:
- ₹1,000 where total income does not exceed ₹5 lakh; or
- ₹5,000 in other applicable cases.
Interest may also arise depending on the taxpayer’s unpaid tax position.
For AY 2026-27, a belated return can generally be furnished up to 31 December 2026, unless the assessment is completed earlier.
Can Discarding Affect Carry Forward of Losses?
Yes, potentially.
This is especially important for taxpayers filing ITR-3 or other returns containing business or capital losses.
Section 139(3) requires specified business and capital losses to be reported through a loss return furnished within the Section 139(1) time limit if the taxpayer wants to carry them forward under the relevant provisions.
So, if you:
- file a timely loss return;
- leave it unverified;
- discard it after the due date; and
- file the replacement as a belated return,
certain carry-forward benefits may be lost.
Not every loss follows the same rule. For example, the Income Tax Department confirms that house-property loss can be carried forward even if the return is filed after the due date.
This is why a return containing losses should not be discarded casually.
Is It Better to Verify the Wrong ITR and Then Revise It?
In many cases, yes.
If the original return was filed within time and the due date has now expired, verifying it and subsequently filing a revised return under Section 139(5) can preserve the existence of the timely original return.
For AY 2026-27, an important new rule applies: a revised return can now generally be filed up to 31 March 2027, subject to completion of assessment and other applicable conditions.
But the common statement that a revised return “never has any late fee” is no longer completely correct.
From AY 2026-27, if a revised return is furnished after 31 December and up to 31 March, Section 234-I imposes an additional fee of:
- ₹1,000 where total income does not exceed ₹5 lakh;
- ₹5,000 in other cases.
This is different from the Section 234F fee for filing the original return late.
Practical Checklist Before Clicking “Discard”
Before discarding an AY 2026-27 return, check:
- Is the return still unverified?
- Has your original Section 139(1) due date expired?
- Does the return contain business or capital losses?
- Would the replacement become a belated return?
- Could Section 234F apply?
- Have you already sent ITR-V to CPC?
- Would verifying and revising be safer?
- Are you changing only a minor error or the entire return/form?
For complex corrections or notices:
Frequently Asked Questions
Can I delete an e-verified ITR?
No. The Discard facility is available only while the return remains unverified or pending verification.
Can a discarded ITR be restored?
No. The Income Tax Department states that once an ITR is discarded, the action cannot be reversed.
Can I file a fresh original return after discarding?
Yes, if the Section 139(1) due date applicable to you is still available. If that due date has expired, the replacement may have to be filed as a belated return.
Should I discard a wrong return after the due date?
Not automatically. If the return can be validly verified and revised, that may be preferable, especially where loss carry-forward or timely-filing benefits are involved.
What is the revised-return deadline for AY 2026-27?
Generally 31 March 2027, subject to the statutory conditions. Revised returns filed after 31 December 2026 can attract the new Section 234-I fee.
Can I discard an ITR multiple times?
The official FAQ states there is no fixed one-time restriction, provided the return sought to be discarded is still unverified/pending verification and the facility remains available.
