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AY 2026-27 · E-FILING PORTAL

Discard ITR: How to Delete an Unverified Return (and the One Trap to Avoid)

Filed your income tax return, then spotted a mistake before verifying it? The portal's Discard option lets you wipe it clean and start fresh — but only if you act inside the rules. Here's exactly how it works for AY 2026-27.

Quick fact: Discard works only on returns that are still “Unverified”. Once a return is verified, Discard is gone — you'd have to file a revised return instead.

What “Discard ITR” actually means

Discard is a facility on the income-tax e-filing portal that permanently deletes a return you have uploaded but not yet verified. Once discarded, that return is treated as if it was never filed at all — no acknowledgement, no record, nothing carried forward.

It applies to returns filed under Section 139(1) (original), Section 139(4) (belated) and Section 139(5) (revised) — provided each one is still sitting at status “Unverified” / “Pending for verification”.

Think of it as an undo button before you sign. It is not a correction tool: if your return is already verified, Discard is unavailable and you must file a revised return to fix it.

In one line: Discard = throw away an unverified return and file a clean one. Revise = correct a return you have already verified.

When you can — and can't — discard

  • Status must be “Unverified”. The return shows “Pending for verification” and you have not e-verified it or sent the ITR-V.
  • AY 2023-24 onwards only. The facility exists for AY 2023-24 and every assessment year after it, including AY 2026-27.
  • As many times as you need. There is no cap — upload, discard, upload again, discard again.
  • Open until 31 December 2026 for AY 2026-27. You can discard while the window to file under Section 139(1)/139(4)/139(5) is still open.
  • Not if it's verified. A verified return cannot be discarded — only revised.
  • Not if the ITR-V is already with CPC. If you've posted the signed ITR-V to CPC Bengaluru, you must not discard — you confirm this in an undertaking before the portal lets you proceed.
  • No take-backs. Discard is irreversible. Once done, the return is gone for good.

!The one trap that turns Discard into a penalty

Say you filed your original return on time (by 31 July / 31 August 2026), left it unverified, then discarded it — and only re-filed the fresh return after the due date had passed.

That fresh return is no longer an original return. It becomes a belated return under Section 139(4), and it drags the full belated baggage with it:

  • A late fee under Section 234F — ₹1,000 if total income is up to ₹5 lakh, ₹5,000 otherwise.
  • Interest under Section 234A on any unpaid tax.
  • You lose the right to carry forward certain losses (business loss, capital loss).

Rule of thumb: only discard if you can re-file within the original due date — or if you've already missed it and accept that the fresh return is belated anyway. When in doubt, don't gamble with a verified-return fix; talk to a CA first.

How to discard a return on the portal

  1. Log in at incometax.gov.in using your PAN and password.
  2. Go to e-File → Income Tax Returns → e-Verify Return (or open View Filed Returns).
  3. Find the return with status “Unverified” / “Pending for verification”.
  4. Click the “Discard” option shown against that return.
  5. Read and accept the undertaking — you're confirming the signed ITR-V has not already been posted to CPC.
  6. Confirm. The return is deleted permanently and disappears from your filing history.
  7. File a fresh return under the correct section — 139(1) if you're still within the due date, otherwise 139(4).

Discard ITR — quick answers

Can I discard a return I've already verified?
No. Discard works only while the return is unverified. A verified return can only be corrected by filing a revised return under Section 139(5).
I discarded by mistake — can I get it back?
No. Discard is irreversible. The portal warns you before you confirm, and once done the return is treated as never filed. You'll need to upload a fresh return.
How many times can I discard?
There's no limit. As long as the return stays unverified and the filing window is open, you can discard and re-upload as many times as you need.
Till when can I use Discard for AY 2026-27?
Up to 31 December 2026, while the return is still unverified — that's the outer limit for filing under Sections 139(1)/139(4)/139(5).
I've already couriered my ITR-V to CPC. Can I still discard?
No. If the signed ITR-V is already on its way to CPC Bengaluru, you must not discard. You confirm this in an undertaking before the portal lets you proceed.
Does discarding remove the late-filing penalty?
No. Discard itself has no fee, but if you re-file after the due date the fresh return becomes belated under 139(4) and attracts the 234F fee. Re-file within the due date to stay clean.

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Disclaimer: This page is general information on the income-tax e-filing “Discard” facility for AY 2026-27 and does not constitute tax or legal advice. Rules, thresholds and portal features can change. Verify your position with a qualified Chartered Accountant before acting.