It is the case where a person receives a notice for defective return u/s 139(9) because the IT Department has found any discrepancies or mistakes or any missing information in ITR. Once you file your income tax return, the details provided by you in the ITR are cross-verified and processed. The department compares the details provided by you with the information that is available to them.

Notice of Defective Return u/s 139(9)

The notice of defective return u/s 139(9) can be sent to any taxpayer for the following reasons:

  • If all the columns relating to computation of income chargeable under each head of income, gross total income (before claiming deductions) and total taxable income have not been duly filled in.
  • If the return has been filed but no audit details have been given in the case where tax audit u/s 44AB  is mandatory. Or if in the case of business or profession loss, audit procedure has not been complied with.
  • If the details of tax deducted at source, tax collected at source, advance tax, or tax on self-assessment paid along with interest u/s 140A (if any) have not been paid or have been erroneously claimed.
  • If in a case where regular books of account are maintained, the balance sheet or profit & loss account have not been filled.
  • If in a case where regular books of account are not maintained, the return does not contain details of gross receipts, gross profit, expenses and the net profit of the business or profession. And details of sundry debtors, sundry creditors, stock-in-trade and cash balance as at the end of the previous year.

Time limit

A person who has received notice under section 139(9) about the defective return can rectify the return within a period of 15 days from the date of such intimation of defective return u/s 139(9). He may also rectify the defect within such extended period which the Assessing Officer may allow on receiving an application.

If the defect is not rectified within the allowed period, the return shall be treated as an invalid return and the assessee shall be treated as if he has not filed a return and be subjected to penalty or interest.

The Assessing Officer may condone the delay and treat the return as a valid return if the defect is rectified before the assessment is completed.

Steps to be taken

  • Open the Income Tax E-filing Portal.
  • Log in with your user ID and Password.
  • Go to e-File and select “e-File in response to notice u/s 139(9)”.

defective return

  • Under Response column, click on “Submit” link for the respective defective return notice number in order to submit the response for the same.

defective return

  • For defective notice raised by AO, the below screen will be displayed

defective return

  • For defective notice raised by CPC, the below screen will be displayed.

defective return

  • Select the option of “Yes” or “No” for whether you agree with the defect or not.
  • If you agree complete the income tax return like normal income tax return after rectifying the defect.

For any help on ITR Filing feel free to consult the tax experts at LegalRaasta. You can file ITR yourself via our ITR software or get CA’s help on filing income tax return. You can also use the option of Business ReturnBulk Return or Revised Return Filing.