Income Tax Notice u/s 139(9) : Responding to defective return notice
What is a defective return?
Filed ITR is defective if any:
- Discrepancy or
- Mistake or
- Information is missing.
A notice u/s 139(9) is sent by the IT Department if the return is found defective.
Defective Return Notice u/s 139(9)
How will I receive notice u/s 139(9)?
Communication on Email
- The system auto-generates the notice u/s 139(9) and communicates to the assessee on the email entered while filing the income tax return.
- The sender of these email is usually CPC i.e. Central Processing Centre.
- The subject of the email is “Communication u/s 139(9) for PAN AWZXXXXXXK for the A.Y.2019-20”. The PAN and AY (Assessment Year) would be different in each case.
- The notice is attached to the email. It is password protected. The password to open is PAN in lower case and the date of birth in DDMMYYYY format. Eg: aagpr1212a02101980 for PAN: AAGPR1212A and DOB: 02/10/1980.
What are the reasons for defective return notice u/s 139(9)?
Common reasons for defective return notice are as follows:
- Mismatch in TDS and Income Details,
- Return is filed with tax dues,
- Return filed without P&L and Balance Sheet i.e, When you are required to maintain Profit and Loss Account and Balance Sheet but have not filed the same.
- Return is filed without tax audit report i.e, When accounts have been audited but you missed to provide copies of the audited profit and loss account, balance sheet and auditor’s report.
- Total income is less than the prescribed percentage under the presumptive scheme, and ITR-4 is filed instead of ITR-3.
- If your business underwent a cost audit under companies act but you failed to submit a copy of the audit report with your tax return.
How to respond to defective return notice u/s 139(9)?
Either CPC Bangalore or AO of your ward can issue defective return notice to you. The due date to file a response is 15 days from the date of issue of notice. You need to file a response to defective return notice from your Login on Income Tax E-filing Website. Following are the responses:
- If you agree with the defect then you need to file a revised return along with a response to the notice.
- If you do not agree with the defect then you need to file a response with the remark.
FAQs
1. What are the consequences of not filing a response to notice?
If you don’t file a response within 15 days then your return can be treated as an Invalid Return. Invalid return means no return has been filed for that year. And you can end up with penalties for failure to file return in time. However, you can file a revised return afterwards to save yourself from a penalty.
2. Do I need to e-verify the ITR filed in response to defective return notice?
No. There is no need to e-verify the ITR filed in response to defective return notice.
3. How can I download an acknowledgement of ITR filed in response to defective return notice?
You will receive an acknowledgement to your email mentioned in return. You can also download the same from your account on the income tax e-filing portal.
4. What should I do if the time limit has expired and I wish to file a response?
You can file the revised return from your login on Income Tax E-filing Website. File this return u/s 139(5) and not under 139(9) with details of the original return. For FY 2018-19 (AY 2019-20) the due date to file revise return is 31/03/2019.