One of my friends is a very sincere guy in paying income tax every year. He is very prompt in filing his ITR within the due date. He has filed his Income Tax Return on 15th July, 2016 and has also e-verified his ITR on the same day. His EVC has been accepted on 16th July.
After filing his return, he kept on checking the status of his ITR daily. The status of his ITR remained as ‘successfully e-verified’. During last week, he had contacted me and we had a discussion on this issue.
I have asked him to login to the e-filing portal and click on ‘My Pending Actions’ under the ‘Dashboard’ menu option. We could see that there is one pending action item under this link. My friend’s income tax return has been marked as ‘Defective Return’ (Incomplete Income Tax Return).
The IT dept has issued Defective Return notice u/s 139(9) on 20th July, 2016 itself. This is just after 3 days of filing ITR. But my friend has missed going through the email sent by the IT dept regarding the defective return.
So, what is a Defective Return? What are the reasons under which your ITR is treated as a Defective Return? What to do if you receive defective return notice u/s 139(9)? How to respond to Defective return notice? Can the Defective Return be revised or rectified online?…Let’s discuss..
What is a Defective Return?
Once you file your income tax return, the details provided by you in the ITR is cross-verified and processed by the IT dept. The dept compares the details provided by you with the information that is available with them. If they find any discrepancies or mistakes or any information is missing in ITR then they will treat your ITR as Defective Return. They will then issue a Defective Return notice u/s 139(9).
Reasons for receiving a Defective Return Notice
Let me explain to you about my friend’s case and then some of the possible reasons.
My friend is a professional, so he has been filing ITR-4 form for the last few years. His professional income is less than Rs 10 Lakhs and hence it is not required to audit his accounts. There is no necessity for him to provide full details of Balance sheet & p&L account in ITR.
(As per Section 44 AB if business income exceeds Rs 1 Crore (or) professional income exceeds Rs 25 Lakh then auditing of books is mandatory.
As per Section 44 AA, certain professionals who belong to professions like Legal, medical, Engineering, Architectural, Accountancy, Technical consultancy etc have to maintain books of accounts. The other professionals are not required to maintain books of accounts if the gross receipts is less than Rs 10 Lakhs.)
The above sections are not applicable for my friend’s case. So, when filing his ITR form, ideally he should have checked ‘No’ against both these options.
Unfortunately, he has checked ‘YES’. If one checks these options as YES then he/she has to provide full details in Balance Sheet and P&L sections. My friend has ticked YES but did not provide balance sheet details in the ITR.
He has uploaded the ITR without providing the required details. Hence, his ITR has been considered as ‘Defective Return’. (In my friend’s case, the notice has been issued with an Error Code 31. This code is related to non-furnishing of Balance Sheet / P&L statement in ITR.)
Some of the other possible reasons for receiving Defective Return notice can be as below;
- Error Code 14 : If you provide negative amount in Gross profit or Net profit sections, ITR is treated as Defective return.
- Error Code 8 : If you file ITR-4S, even though the total presumptive income u/s 44AD is less than 8% of Gross turnover/Gross receipt”. (In this case, the tax assessee has to file ITR-4 form instead of ITR 4S)
- Error Code 31 : Tax Payer having income under the head “Profits and gains of Business or Profession” but not filled Balance Sheet and Profit and Loss Account. (Like in my friend’s case.)
- Error Code 38 : Tax determined as payable in the return of income filed but has not been paid.
Latest update (10-November-2017) : In case you have received Defective return notice u/s 139(9) for AY 2017-18 and the error codes given in the notice are 180 & 181, kindly do not panic, the IT dept has withdrawn these notices and have emailed the respective tax assessees to ignore the notice.
How to respond to Defective Return Notice issued u/s 139(9) online?
Below is the step by step procedure for responding to defective return notice and e-file your rectified ITR u/s 139(9);
- Kindly visit e-filing portal & login with your credentials.
- Click on ‘My Pending Actions’ link under ‘Dashboard’ menu option.
- If your ITR has been marked as ‘Defective’ then you can see an option as ‘For your action : Details of Defective Returns – Click here.’
- Click on the above option.
- You can find details of your defective return issued under section 139(9). Here, you can find notice issued date, CPC Reference number, status of your notice and Response option.
- Click on the ‘Response’ link.
- Kindly go through the error code, error code description & Probable resolution to understand the reason for treating your ITR as a defective one.
- If you believe that the reason is valid and you agree with defect then select YES option under ‘do you agree with defect’ list box.
- You now have to correct the required details in your ITR and has to upload your new revised ITR. Kindly note that you have to select the option “In response to a notice under Section 139(9) where the original return filed was a defective return” in ITR.
- Select your ITR form name and upload xml file. (My friend has ticked ‘NO’ option under section 44 AA & 44 AB and uploaded the revised ITR.)
- If you do not agree with the defect then you can select NO under column ‘Do you agree with defect?’ and provide the remarks under column Assesse Remarks.
After filing your response to defective return notice, if you wish to withdraw your response then you may do so within 3 days of submission.
Also, note that if you receive communication regarding your return being defective, you have to respond to the notice or file a revised return within 15 days of receiving such intimation.
If the mistake is not rectified within 15 days, or within the extended period, or before the assessment is made, the AO will treat the income-tax return as invalid.
If you observe that in my friend’s case, he has filed the revised return after 15 days, but before the assessment is completed. So, let’s hope that his ITR will now be processed without any further notices.
In case if the status of your filed ITR has been remaining same for many days, do check the ‘pending actions link’ in e-filing portal immediately.
I hope this post is informative and useful. If you have received defective return notice, and need help in responding to the notice, kindly leave your query in the below comments section. I will surely try to assist you.
Update (01-Dec-2016) : My friend has filed the rectified ITR with options checked as ‘NO’ for Section 44 AB & Section 44 AA, but filed ITR with Balance Sheet and Profit & Loss Statement. This time the ITR has been processed with ‘No Demand, No Refund’ status.
Continue reading :
- Income Tax Deductions List FY 2019-20 | List of important Income Tax Exemptions for AY 2020-21
- How to check Income Tax Refund Status online?
- How to reply to Non-Filing of Income Tax Return Notice?
- How Income Tax Department tracks the High Value Financial Transactions?
(Image courtesy of Stuart Miles at FreeDigitalPhotos.net) (Post published on 06-September-2016)
In my belated return under 139(4) of ITR2 for A/Y 19-20, Under CG A 2, I had shown cost of acquisition as greater than full value of consideration with the result STCG was negative and it appeared in CFL as total loss carried forward to future years. However TAX authorities have pointed out that I can’t carry forward loss as it is a belated return. I have accepted it and want submit a revised ITR2 under 139(5)-Revised.
But I do not know how to do it as I am not permitted to delete the amount in CFL.
I could show CFL as Nil only when I did not enter any figures in CG A2.
Is it the correct way to comply with the Tax Law? Have I to Show some ware the cost of acquisition and the full value of consideration?
Kindly respond.
With Regards
Dear Prabhakar,
Suggest you to take help of a CA in this regard..
i have got error code 999 under section 139(9) …what is that?
Dear Vimal,
Looks like TDS Vs income earned, there are mis-matches/discrepancies.
Kindly consult a CA.
Hi,
I had e-filed the original tax return online via “incometaxindiaefiling.gov.in” for AY 2019-20 in May 2019. I received a notice for defective return on income amount u/s 139(9).
I would like to correct the mistake and respond to the notice by submitting the corrected xml file online.
However, when the use their java based utilitiy using PRE-FILL option and importing the downloaded XML file, I run into error “Please select a valid file”.
The file is not importing. How do i successfully load the downloaded xml file into ITD utility?
I am running out of 15 days window to respond.
Please suggest
Dear Rajeev,
As of now, I do not have the right answer..
You may kindly consult a CA or can submit your grievance to the IT dept through e-Nivaran portal..
Hi,
I have received the letter from Income tax under section 44 AB for Financial Year 2015-16, My consultant never informed me about tax audit of financials. My shares turn over was about 15 Cr. Now i dont have any connect with my consultant. Do i need to submit my response online or it is advisable to remain present in front of officer in person and explain him the facts. Please advise.
Hi,
Suggest you to kindly consult a Chartered Accountant immediately.
Hi
For AY2018-19, my family member received a Notice u/s 139(9) of Income Tax Act,1961 through email and letter dated 25/Sep/2018. When we logged in to respond to the notice on October 1,2018, there was no active link to respond to Notice u/s 139(9). Also, there was a status update under my return on 29/Sep/2018 indicating that the “Return considered earlier as defective now taken up for processing”.
With the above update, should we need to provide any response to u/s 139(9) notice?
The above return has been filed as an Individual using ITR-3
The error code in the above u/s 139(9) notice is 180.
Dear Paramasivam,
Looks like the notice has been sent by mistake.
Similar incidents happened with many Tax Assessees for AY 2017-18 as well (as mentioned in the above article). The IT dept however has withdrawn such notices later..
as we are in receipt of 139(9) notice for unregisered trust please help out us how to reply for that notice
Dear veena ..Suggest you to kindly consult a CA.
Sir, kindly please suggest a solution for he above problem i mentioned
Hi,
we are in receipt of 139(9) notice stating the error code 92 stating trust not claimed exemption u/s 11 or 12 and not stated income in the return as we have filed unregistered trust’s return in ITR 7 as it the 3rd year of the trust to file return and get registration u/s12A
I submitted my IT Return for the Assessment Year 2013-14 via ITR-1. My filing date was29.07.2013, Filing type-Original, Acknowledgement No-694703250290713. Presently the status is shown as ‘Return uploaded, pending for ITR-V/E-verification’. It seems that Income Tax Authority has not received the post copy of ITR-V for verification although I sent this in due time. Now, to resend the ITR-V for the AY-2013-14, I drew a copy of ITR-V by putting the previous acknowledgement No. in the e-filing site, but in the print copy of ITR-V a water mark ‘INVALID’ is shown on the copy. Whether I can send such copy of ITR-V to Income Tax Authority for verification to regularise the defect.
Dear swapan.. Suggest you to submit your grievance to the IT dept through e-Nivaran portal and request for the next course of action.
Hi Sreekanth,
Please let me know while submitting the response to notice u/s 139 (9), one has to fill the complete ITR form as a fresh or only defective/missing part has to be filled in. In my case the error code is 31 (balance sheet not provided) despite of the fact that I had checked No in both of the boxes of section 44 AA and 44AB respectively in my original return. In my first response to the notice u/s 139 (9), I disagreed, however, I again received the defective notice. Please suggest the required actions to address this issue.
Regards,
Sweta kiran
Dear Sweta,
You need to provide complete ITR with corrected / update information.
Suggest you to kindly take help of a CA and respond to the notice.
Sir,
i want know if last year ITR is file in account case, can this year change to non-account case ?
if can change, is department send notice for why changed it ?
We received the first Income Tax Notice u/s 139(9) on 6th Feb. 2017 AY 2015 from CPC Bangalore bearing date of communication as 1st Dec. 2016 with Error code 31. We uploaded the revised return on 8th Feb. 2017 itself within 15 days time period only. After that we received the second Notice on 7th March bearing date of communication as 6th Feb. 2017 treating our return invalid and stating that adequate opportunity was given to assessee to rectify the defects bearing reminder date 20th Jan 2017. Now checking online we found that our return was treated invalid on 28th March 2017. We now regularly check the portal but not found any further intimation from the department so far. Please suggest the next step as nearly three months are over.
Dear Manoj,
Suggest you to contact the IT dept for more details on this through e-Nivaran portal.
Hello Sir,
Plz help I have filled ITR 4 before 4 Months then I get notice that it has been defected. My advocate sent as u/s 139(9) in 11/5/2017 but still I haven’t get any response. My acknowledged no is 772459430110517
Dear Sabina ..Suggest you to contact the IT dept, through e-Nivaran portal.
Hello Sir,
thank you sir for your response but I am confused can you please sent me the email id for complain.
Dear Sabina,
You can login to e-Filing portal with your login credentials and visit e-nivaran link and can submit your grievance.
Kindly go through my article on e-Nivaran..
Dear Sreekanth Reddy Sir,
My income from lic commission. I do not maintain books of accounts. I have filed ITR-4S for a.y.2016-17 selecting nature of bissiness 0301- General Commission agent. but my itr is declared as defective with error code 86.
what should i do further.
please reply.
Dear MANSURI ..Kindly consult a CA and take advice.
dear sir tell me when i fill itr for refund case some refund not paid nad when i chek refund status i look our pc refund fail by cpc how to solve it
Dear vishal ..Kindly submit your grievance to the IT dept through e-Nivaran portal.
i think, LIC commision income is filled in ITR 4
Dear Ashish ..Kindly read : Which itr form to file?
you do not fill 44ad business income revised return against 139(9) and fill pl account and proffit and loss
Assessment order 2014-2015 AFIPR5825F S REVATHY NOT YET RECEIVED TILL DATE.IN THIS CONNECTION
DEFECTIVE BALANCE SHEET FILED KINDLY REQUEST YOU TO CHECK AND UPLOAD THE ASSESSMENT ORDER INTIMATION U/S 143(1)
Dear Sir,
I have received the notice from income tax department with error code-38 and probable resolution mentioned : tax payer pay balance tax, but how will know, that how much amount of the balance tax, so that i can get solution from this problems. please help me
Dear Bijendra ..You can check for outstanding tax dues on e-Filing portal, else you can submit your grievance at e-Nivaran portal and ask for more details.
I have received a notice under 139 (9) as I have tax payable. I had noticed this error even before receiving the notice and had paid challan for the amount. However when I login into my account in income tax efiling there are no records being shown in the section “response to section 139 (9) notice”. I tried calling the phone helpline but didn’t receive any response from the automated service. Request help please. Is there an email helpline where I can respond?
Dear Rashmi,
You may submit your grievance at e-Nivaran portal, you will get response to your query.
Also, kindly check your Form 26AS if the tax paid is being reflected or not..
Hi
Today i have received a notice from Income Tax department related to notice u/s 139(9) with communication dated 20-Dec-2016
As per the notice there are certain defects in e-return of income filled by you for 2016-17 dated 21-7-2016
i am really not able to understand this because i didn’t paid any income tax on that day and i am not liable to pay the tax even. the PAN card no. which has been mentioned on notice is also wrong or doesn’t match only my name and address is correct.
please suggest what should i do because this is the final notice i have received from income tax department and also i tried calling to given number but not able to connect.
Dear gurinder,
Suggest you to submit your grievance at e-Nivaran portal at the earliest.
Thank you for help
i have submitted my complaint
Dear Sir,
received the notice under section-38 and as per the submuitted ITR , I need to pay tax balance of Rs.13560/-. Now while responsing this notice, pls explain me in detail that how to pay the balance tax online and how to convay thease details to IT department that I have cleared the Tax. And for this may I need to down load the fresh ITR-1 form? and to be filled all the details of all pages? is there any way to copy all these details from existing ITR xml.?
pls reply me Sir.
Dear Narasimha,
You can download your ITR form details from e-Filing portal.
You can pay the Taxes online and key the tax paid details in your ITR form and re-upload it and file your rectified ITR.
Once the tax amount is received by the IT dept, it gets reflected in your Form 26AS.
Hi,
I have been receiving the CPC 139 letter from incometax as below.
ORDER U/S 139(9) OF THE INCOME TAX ACT, 1961 TREATING THE RETURN AS INVALID RETURN
The assessee had filed a return of income for Assessment Year 2014-15 vide acknowledgement no. 754236390310815 Dated 31-08-2015 {AY,
Acknowledgement Number and date are obtained from the ITR}. The said return was found to contain the below mentioned defects.
Accordingly a notice u/s 139(9) of the Income Tax Act, 1961 was issued to the assessee vide CPC/1415/G5/1533577199 dated 01-11-2015,
and the same was served on the assessee on 09-NOV-15 vide email ( asady.yashwanth** @gmail.com) and opportunities were afforded to the
assessee to rectify the defects within fifteen days of the receipt of the said notice.
Error Code Error Description
38 Tax liability is shown as payable in the return of income .
I go and see in the efiling site under pending actions that it is blank.
How to fix this. Can you please help me.
Dear Yashwanth,
Looks like you have been served the notice for couple of times since 2015.
Suggest you to consult a CA and get this sorted out at the earliest.
Have you cleared the dues for AY 2014-15?
You may also submit your grievance @ ENivaran portal and request the IT dept for corrective steps that you need to take now!
I FILED ITR 7 (AOP/TRUST) ON 04/08/2016 AND REVISED ON 08/08/2016. NOW I GOT NOTICE U/S 139(9)IN REVISED RETURN REF ERROR CODE 62 WHILE UPLOADING RECTIFICATION XML MESSAGE COMES AS ” THE FILING STATUS SHOULD BE ORIGINAL FOR SEC139(1)/139(4) AND REVISED FOR 139(5)
PL HELP
Dear Ashok,
You may follow below steps:
Revising your income tax return in response to the notice
– Choose the Assessment Year and download the ITR Form the Income Tax Department website: https://incometaxindiaefiling.gov.in/e-Filing/
– On the income tax return, select the option “In response to a notice under Section 139(9) where the original return filed was a defective return.
– Enter the communication reference number, available on the notice, and acknowledgment number and date of filing original return.
– Complete the income tax return like you normally would.
– Generate the XML File and upload it to the Income Tax Department website
– Select “e-File in response to notice u/s 139(9)” under the “e-File” section and upload the rectified XML using the password mentioned in the notice.
– A confirmation message with an acknowledgement number appears on the Department on successful upload.
(Source :cleartax.in)
YOUR INFORMATION HELPED ME ALOT. THANKS FOR THIS. BUT LET ME CONFIRM ONE THING I HAVE SUBMITTED ONLINE RESPONSE BY SELECTING NOT AGREE WITH THE DEFECT FOR NOTICE U/S 139(9) . DO I NEED TO REVISE THE RETURN AGAIN OR NOT . AS 15 TH MARCH IS LAST DATE FOR THIS NOTICE SO..PLZ KINDLY REPLY..
Dear ANITA,
If you have disagreed with the notice, you may have to wait for the IT dept to come back on this. You can keep a track of this by visiting e-Filing portal.
Sir,I read in other forum that-
If the tax payer fails to maintain accounting records as per the requirements of Section 44AA, a penalty may be levied under section 271A. The maximum penalty that can be charged is Rs. 25,000.
-Gaur Krishnan
Dear Gaur,
Thanks for sharing the info. So, kindly respond to the notice and get it sorted out at the earliest.
Sir,Pls answer my queries whenever free.
My queries are- 1)What will happen if IT Dept dont consider response to the Defective Return Notice and do not proceed my IT return?
2)As I read in notice that it will be treated as Invalid Return,does it mean will I be penalized for not maintaining books of account?
3)If there’s any penalty,how much penalty on 3Lalkhs income case? Thanks
Dear Gaur,
In such a scenario, your ITR will be treated as invalid. In other word, it is same as not filing a return at all.
If the defect is not cured by the assessee then the benefits of exemption or deduction cannot be claimed as the return is deemed to have not been filed.
Dear Sir,
Thanks for clearing our doubts via this well-explained blog.
Pls answer my query whenever free-
My return is termed as Defective by IT Dept.My CA submitted the reply that my case falls under 44AD.My Income was just 3L.
1)What if IT Dept dont proceed this return?
2)Will I attract any penalty for not maintaining Books of Account?
3)If there’s a penalty,how much penalty will be there on 3L income case?
I asked this query to my CA,but he’s not answering properly.
Pls reply Sir.
-Gaur Krishnan
Sir I have got error 38 in my 1st itr which field by myself.
(Purpose: The tax payer should pay the balance tax liability and furnish complete details in the corrected xml. Kindly ensure that there is no tax payable at the time of uploading the corrected XML.)
I failed to resend corrected XML file in given time period. Now how can escape from it. plz help me.
Dear atanu,
Looks like you have not cleared the tax dues fully. You can clear the tax dues online and file the Rectified ITR with tax paid details.
Suggest you to submit your grievance at e-Nivaran portal by providing details of Notice and request for the next course of action.
Hello Srikanth Reddy, Thanks for your patience for giving to every one reply.
My brother lives in village and dose agriculture. He filed IT returns for 2015-16 by showing 3.5 lakh agriculture income. But recently got a letter from Income Tax Department by mentioning that The return for AY 2015-16 filed by the Assessee on 28-04-2016 vide Acknowledgement Number 16xxxxxxxx is treated as invalid return.
The issue is same what your friend went trough. But my brother got two email notifications on July 07 2016 and Jan-20-2017. He didn’t know that because he mentioned CA mail ID and was not informed anything from CA.
Just he got a letter by telling that your It returns for 2015-16 is invalid.
So what he has to do? is there any chance to reapply for 2015-16 with 2017. He is a farmer, even does he need to submit balance sheet with loss or gain sheet?
Thank you for your time concern.
Venu.
Dear venugopal,
If his only source of income is Agricultural income, it is tax-exempt.
Read: Agricultural income & tax implications.
Hi Sir
My original ITR4 get defective bcz profit and loss account and balance sheet not submitted. so i want to file ITR4s , can file ITR4S as my business is selling sofware.
Regards
Manoj kumar
Dear MAnoj,
Advisable to rectify your ITR 4 itself and submit it. Do take help of a CA.
Thank you Mr. Shrikant for helping Income Tax payers through your informative reply.
I received notice under 139(9). The error code is 80.Assessment year 2016-17. Original ITR IV was filed on 3rd february 2017. Even though the intimation was made through email I opened the mail box after almost one month delay. The speed post reached me on 3rd of March. I have submitted the case to a good Charted Accountant.
As the CA is a bit busy he may not be able to complete my case before the end of this March.
My question is If I apply now itself for extension of response period will it be proper? Is it okay to send an email quoting communication ref no. etc?
pl reply.
Dear Kumar,
Suggest you to take help of another CA (if possible) and respond to the notice at the earliest.
Thank you sir, for the speedy reply.
Hi
I have filed a ITR -4 for A.Y 2016-17 and I have received a defective return notice.
My query is that I have mentioned that I am not a tax audit or book of accounts . As u mentioned that Negative P/L account is the reason. I have paid taxes amounting to 14000/- and I want to be refunded.
I have Income from other sources.
Please advise urgently
Dear Janamejay ..You may have to provide the details of Balance sheet and P&L statement to the IT dept. Kindly take help of a CA..
Dear Sreekanth Reddy
I have read your article thoroughly, as like your friend my uncle also got the same notice with ERROR CODE 31 under section 139(9) as defective return for the AY 16-17. But at the time of filing of return he had ticked “NO” for both the options (1- Whether liable to maintain accounts as per section 44AA? and 2- Whether liable for audit under section 44AB?).
During reading of your article I was happy to think that I got the answer of my query. But after verifying the return copy own self I again confused about my reply to department since both the above options are ticked “NO” already.
Please help.
Regards
Anurag Burnwal
Dear ANURAG,
Your uncle may have to provide ‘balance sheet’ and P&L details.
If you want more details on the notice, suggest you make use of eNivaran portal.
In case, you want to file Rectified ITR, you may kindly take help of a CA and do it.
Thanks for your suggestions.
Hi Srikanth,
I have revived CPC notice for 139(9) notice for tax payble, as I have filed with out paying 139 rupees. After filling the ITRI now, it shows 1280 has to payble, I have paid online update the details with in xls sheet, now which show s 0 tax payble.
Now while uploading it shows an error “Tax paid ” shown in Part D are inconsistent with claims made in relevant schedules.
Can I send the new ITR form through courier, or how do I proceed further.
Please need your help
Dear Ram Prasad,
This can be due to mis-match between ‘tax computation’ columns Vs Tax paid details in respective schedule.
How can I apply with new computation. I have done filed with wrong tax paid value while submitting first time. Now I have corrected, but not able to upload with the new values.
Can you let me know how to upload with the new computation xml file
Dear Ram Prasad,
Are you filing it as new ITR or Rectified ITR.
Suggest you to take help of a CA in person and get this done.
I have recd notice u/s 139(9), indicating that i hv not filled the part b of pl n bs. However i hv income under presumptive business and aready given details of gross receips and net profit @8%. Am i reqd to gv details of bs figures even wnhen i hv applied section 44ad. Pls help,
Dear Namrata ..I believe that you may have to provide P&L and BS details. Suggest you to take help of a CA and respond to the notice.
I GOT EMAIL REGARDING INCOME TAX UNDER SECTION 139(9) WITH ERROR CODE 999. IN WHICH IT IS SAID THAT Your claim of TDS u/s 92A is not commensurating with
income offered under Salary. AND RESOLUTION IS GIVEN In relation to computing Income Chargeable under each head
of Income, computation of Gross Total Income and Total
Income corresponding to the TDS claimed in the return have
to be dully filled in
I AM NOT ABLE TO UNDERSTAND THAT WHAT TO BE DONE BECAUSE EVERY THING WAS OK ACCORDING 26AS
PLEASE SUGGEST
Dear BRIJENDRA,
Looks like TDS Vs income earned, there are mis-matches/discrepancies.
Suggest you to consult a CA and take advice in person.
Sreekanth Sir,
I filed ITR-4 from my CA on 28/07/2016,but I got Defective Return notice on which I replied on 06/09/2016.
Now I again got intimation of defective return 139(9) saying-
Taxpayer having income under the head “Profits and gains
of Business or Profession” but has not filled Balance
Sheet and Profit and Loss Account as required in
explanation (f) under section 139(9) read with section
44AA.
My CA replied that-As per 44AD,no Balance Sheet and P/L statement required.
My income was hardly 3Lakhs and after deduction it was No Tax liability.
Looks like IT department sending notices everyone.They just want to harass people??
My question to you is-What will happen if IT Dept proceed my return?
It will became invalid,so what if I dont re-file the return at all?
thx
Dear Vivek,
I dont think they are harassing.
The IT dept wants to have the balance sheet and P&L a/c details. So, suggest you to co-ordinate with your CA and see if it is possible to provide the required details, and rectify your ITR.
In case, you need more details on this notice, you can get them from the IT dept. You may submit your grievance @ eNivaran portal.
I have filed belated ITR u/s 139(4), then noticed forgot to put income figure so filed with zero income and having refund of Rs. 30000. So I have filed revised return. (this was all happened in Feb 2016)
Then in Mar 2016 I got notice u/s 139(9), then I put comment that i am disagree with this because I have submitted revised return with correct income value.
Then I have realised that I should have to agreed with it and upload return u/s 139(9) with correct file (ITR 4)
Now I tried but it does not allow me to file u/s 139(9). It is almost 10 months now.
ITR for is : ITR 4
Commission received from LIC
A.Y. 2015-16
Could you please help me how to resolve this issue so I will get my refund back.
Thanks & regards,
Dear Nilesh ..Kindly consult a CA at the earliest.
Hi. I have filed ITR-4 and within a week it was marked defective. Defect being-p&l and balance sheet details not provided. Although i had marked ‘liable to maintain books of accounts’ as NO,so submitted my online response that, as i have already mentioned my income n expenses details,i need not to give p&l and balance sheet. It’s been more than 6months n my return has not been processed yet neither i hv received any notice or mail from department. What should i do now?
Dear Deepanshi,
If you have received any notice/email from the IT dept, suggest you to kindly submit your grievance through e-Nivaran portal and get the details of your ITR processing status.
Hi,
I have filed the return within due date. I got a notice treating the return as defective due to non attachment of P&l and balance sheet. As I am not aware of the first mail, i got another notice treating my return as an Invalid return. Now what is the solution for me, whether to file a revised return for such AY or to file a fresh return?
Thanks,
Venkatesh
Dear venkatesh,
There is no need to file a fresh return, you can file Rectified return. Kindly consult a CA.
I have filed a return after paying the self assessment tax calculated as per the IT form before e-filing the return. But some how could not enter the details of the payments in the return which I uploaded. So I got a notice under section 139(9).
Now somehow I got the java file where I had filled the return and now I have put all the details of payment also. The payable tax now comes to be zero. I want to upload this rectified file. But I am not sure whether this should be treated as an “original” or a “revised” return. 15 days are yet to pass from the notice of 139(9). Can some body guide.
Dear Anand,
This can be a Rectification return. If you believe that everything is fine, you may go ahead and rectify your return by providing the Tax paid details in your ITR.
I RECEIVED A DEFECTIVE RETURN NOTICE 139(9) ERROR CODE 31 . i ticket yes for 44aa . My income is from home tution to middle school kids. and income is below 250000 pl. advice .
Dear Sandhya..Plz take help of a CA and respond to the notice.
Dear sir
I received notice u/s 139(9) with error code 32 because i have filed return of loss and it department claiming that you have not file audit report.My query is that it is compulsory to gets account audited if we have file return of loss and my income is less than 2,50,000
thanks in advance
Sagarka Meet R
Dear SAGARKA,
I believe that any person having professional income above Rs 1,20,000 has to maintain book of accounts.
But, I don’t think Auditing is a must.
The IT dept might be asking for P&L statement and a Balance sheet.
Kindly take help of a CA and get this sorted out.
Dear experts,
I have to file against Defective Return Notice issued u/s 139(9),
Error was, I put the total salary amount and forgot to show home loan so, income tax dept sent the notication.
First I got the notice but I did not understand and replied without correcting and uploading correct ITR, now I received again the notice against Defective Return Notice issued u/s 139(9). I corrected the ITR file and want to upload the xml but there is no link available to upload against Defective Return Notice issued u/s 139(9).
Please suggest me any other way to respond this notification and upload the corrected file
Thanks in advance for your valuable advice
Dear RK..Do you mean to say that there is no Pending Action link now?
If so, kindly contact the IT dept through e-Nivaran online facility.
Sir I have got error 38 in my itr as invalid how to rectify the same as I have filed first time and I have filed on 18 jan 17 today I got mail till what date I should rectify.
plz help
Dear VERMA,
Suggest you to kindly consult a CA and reply to the notice.
Hi Sreekanth,
Stupid question. I have received a u/s 139(9) notice with error code 38. While I’ve figured out what the error is, I’m not being able to figure out the xml file that I need to edit. Will you please help me with how to locate the file?
Thanks,
Aritro
Dear Aritro,
You need to kindly get the Excel based Tax utility edited (as per notice requirements) and generate new XML file. You can then upload this file in response to the Defective return notice us/ 139(9).
Sir,
I was working with a Corporate Law firm and they had put me in professional category. 3 years I got my refund correctly. This year my return was filed by a young C.A. and she must have made the same mistake as your friend made professional category but ticked in yes column and did not provide balance sheet ( I was working as stenographer) I have not received any notice till date on my email but while tracking I discovered my return is defective and date is showing 5th Jan.2017. Pl. help me I have joined new job my old job salary account expired (same account no. was given in return) I have opened new a/c and now I know what I have to do to file revised return stating against column professional no and not to enclose any balance sheet ( which I do not have ) and also I am giving new bank account details which may take 5/6 days at least. Now my problem is 15 days are already over I still did not file my revised return 2nd I have not received any communication from Income tax deptt. I am very afraid whether I will be receiving my refund back or not. I am helpless -Pl.suggest.
Dear REKHA,
I believe that if notice is genuince, the IT dept will send 2nd reminder as well, to respond to Defective return notice.
So, kindly keep a track of it.
Suggest you to submit a grievance request @ e-Nivaran portal and check if the notice is correct one.
Dear Shreekanth
Thanks for earlier reply. In fact I made a mistake. Actually my C.A. had given her mobile no. and email id so I was not aware when notice was received still I could not reach her on phone but I think she must have received notice on 5th but is very casual about this . I know about efiling option -submitting about yes option. Would it be ok if 15 days are over I can still reply in 2- 3 days ( we both my son and me are in new job and difficult situation) or very sadly I think now getting refund chances are nil? Can belated return be filed ? Plz. reply
Dear Rekha ..I believe that it is ok to submit your reply after the 15 day period.
After receiving order u/s 139(9) of It Act, can a return be filed again u/s 139(9) or 139(4) as belated return. ITR 7
Dear Pradeep,
I believe one has to respond to 139(9) notice only.
Hi Shreekanth,
I have Filed ITR 4 for having commission income from insurance business. I’ve checked thoroughly that i have selected “NO” in whether liable to get audit and whether to maintain P&l and balance sheet.
I’ve shown gross receipts of Rs. 194300.00 and expense of Rs. 3000.00 therefore net income of Rs. 191300.00
I’ve now received a notice of defective return u/s 139(9).
Please guide on how to respond to the notice. Further tell the mistake i might have made in filing return.
Further, when i tried to file and upload return online, it gave me option of ITR 1 and ITR 4s. Please tell what to do.
I forgot to mention the defect. Its error31 saying assessee liable to maintain accounts and has not filed P&L and BS.
Dear Vishal,
You have to provide details of P&L account and balance sheet in ITR.
Kindly consult a CA.
Hello,
I received Defective return notice u/s 139(9) as ITR 4 was not supported with balance sheet data.
Can i rectify my return by filing ITR 4S – (Presumtive basis)..?
Please reply.
Thanks
Dear Karan,
Yes, you can file rectification return using different ITR form (provided other conditions are met and applicable to your profile).
I received a defective notice u/s 139(9) for Assessment year 2015-16 on 28.11.2016. and defective return rectified efile on 06.01.2017.without processing
on 08.01.2017 received order u/s 139(9) treated as invalid return.I have check the portal shown no pending issue and defective return upload.i cannot understand
please suggest.
Thanks & regards
bhupender
Dear bhupender ..Same has been the issue in my Friend’s case.
He has filed second time with the same details and the ITR has been processed.
Suggest you to raise a grievance request at e-Nivaran portal.
Hi ,
My It return has been turned down as defective under notice u/s 139(9) with error code 38
I need to pay tax of rupees 6400.
Question 1: So now how can i pay this tax amt and submit the efile return ?
Once i click on efile > efile in respone to Notice us 139(9) i am able to see the row with error code.
After clicking on submit and selected “Yes” option under do you agree the defect and gave ITR-1 under ITR FORM Name
Question 2: But i am not sure what to attach in the “attachh the ITR XML file.
Kindly help me in resolving this.
Dear Sandeep ..Not advisable to suggest in this forum without looking into the details of your case. Suggest you to consult a Chartered accountant.
Hi Sreekanth,
I have received the notice 139(9) via email on 11 January 2017 with 38 error code.I have paid my tax 2016-20117 but don’t understand why did i received such notice from income tax dept. Could you please help me out for this.
Dear Yousuf,
Kindly submit a grievance request through e-Nivaran portal and get more details from the IT dept.
I got a notice for uploading missing Balance sheet and P&L Account. I filed return as a legal professional with income of 3,60,000 (filed online without help of CA). By error, I filed it under no accounts maintained and the gross receipts are showing there. I also claim no deductions, etc and treat all receipts as income. Kindly suggest how to rectify the same? Also, is it possible to file a fresh return under Form 4S instead?
Kindly let me know. Thank you.
Dear Monica,
As you have already filed your ITR, you can RECTIFY it (if required).
Kindly take help of a CA to respond to 139(9) notice.
I received a defective notice u/s 139(9) for Assessment year 2015-16 on 28.11.2016. and defective return rectified efile on 06.01.2017.
on 08.01.2017 received order u/s 139(9) treated as invalid return.
please suggest.
Thanks & regards
bhupender
Hi, I got a notice under 139(9) code 31, I think I have the issue as your friend. My problem is that I am not able to modify the original excel sheet and hence unable to generate a new XML, can you please guide on the steps to do that.
Dear Gunjan ..It can be your System specific issue, suggest you to kindly try doing it through a different system.
I have received notice u/s 139 error code 31 ,thro mail however when i loged in to my account it is not showing pending ,how can i rectify this now ??
Dear Mr Wadhwa ..Kindly submit your grievance through e-Nivaran portal.
Same thing happened to me. The portal will be updated with the pending action and notice in a few days after receiving the notice via email. There is no PIN involved as was the case a few years before.
Hi,
I Filied my return for AY 16-17 showing income from profession,
but I received notice U/S 139(9) to upload Bal and P&l,
but now I want file in reply to notice showing my proffessional income as Salary income which I filed wrongly earlier,
I am having TDS refund of 30250.
Can i file the return in response to 139(9) changing my head of Income ??
Dear Ratan,
Yes, it can be possible, kindly take help of a CA.
Dear Sir,
Mine is also the same problem as others have mentioned. Spoke today to CPC Bangalore helpdesk, they are aware of the problem and said that it will be rectified within some days.
However my query is what rectification would be required. I have previously entered in Profit and Loss -Gross Receipts,Gross Profit, Expenses and Net Profit. Now i have entered In the Part A-BS , the cash balance.
Hope this is all would be required as i dont fall us 44aa or us 44ab.
Please help .
Thanks & Regards
VR
Dear VISWANATHAN.. Based on the above comment, it looks fine to go ahead. But my sincere suggestion would be to get it checked with a CA and then proceed.
Hi Sreekanth,
I received a notice which the error code 38, upon checking my pending actions my outstanding demand was 1560 Rs for the assessment year 2014-15! I paid the outstanding balance immediately via online payment. I guess it takes sometime to update it on the website. Now further to this i need to respond to the notice by uploading the new XML file. My question is what is this XML sheet being talked about? Could you please let me know where I can get it?
Thanks for your help.
Rohan
Dear Rohan,
Have you filed your income tax return for AY 2014-15?
Did you receive the notice u/s 139 or any other section?
If this is just tax dues that you have cleared now, I believe that there is no need to file ITR again.
You can just check your Form 26AS, if the tax has been credited to the Govt or not.
Hello Sreekanth,
Thank you for your reply. I did file by return for AY 2014-15 and on the website it show ITR processed under its status. Actually this is the first time am receiving such notice. I also checked Form 26As against the year 2014-15 but as of now it doesn’t show any TDS deductions neither any credit history of the outstanding amount paid by me. I guess it’ll take time to update. Although it shows TDS deductions for AY 2015-16 & AY 2016-17. Could you please suggest me the next steps!
Thanks a million
Rohan
Dear Rohan ..So, this is just ‘outstanding dues paid’ case, kindly check your Form 26AS after few more days, once it is reflected then no more action to be taken from your side.
Useful comments. I too have the same issue. The department needs to seriously get its act together.
Notice under 139(9) dated December 15, 2016 received by email on January 6, 2017 (after 15 days have passed), presumably for missing the Balance sheet, which for some reason was not a problem last year. Can’t they make that a check during validation of the form itself?
Also, on logging in, no pending actions are shown, nor is the link under e-file under 139(9) active.
Have raised a ticket on -nirvan, and waiting!
Agree with you dear Anand.
This has been the case since almost two months now!
They need to rectify this ASAP.
If the notices are genuine then they need to put it on Pending Actions list too, immediately.
Same with me. Got notice from Income Tax about error 31, profit and loss, and Balance sheet. Actually, I was a student when I started earning(Free lancing). My total income was around 11,80,000. Gave tax on 1030000 income. The total balance on my account was around 40k as I transferred all money to father’s acc which he invested in asset (Land).
So what I need to show in profit/loss and balance sheet. As being a student I never maintained an account book nor tracked andy expenses.
Hoping for an advice.
Thanks.
Dear Mehul,
Being a student may not be an excuse.
Suggest you to kindly consult a Chartered Accountant and reply to the notice.
Hello Sreekanth,
I have received the Notice 139(9) via email on 5 January 2017 and checked the PDF file as well. It has same error (31). But the real problem is I don’t have any pending actions in my Dashboard and in the section of e-file in response to notice there is no record either. Please guide me, what should I do now?
Dear Gaurav,
This is the case with many Defective return notices.
Suggest you to raise a ticket through e-Nivaran portal, you may request them to update the status on 139/9 notice.
If the notice is a genuine one, they will activate pending action link in your account, else they may ask you to ignore the notice.
I have observed that this has worked in few cases. You may kindly try it out.
Can anyone please tell me if there is any Pin or password in the notice sent by the IT department? After a lot of back and forth I have received the 139(9) via email today but no PIN/password.
Also there is no pending action on the website. The call center people say that we must wait.
Please help.
Dear V S,
I dont think any PIN is provided.
But to open the mail attachment (notice), you need to enter your PAN in lower case and date of birth in case of individual tax payers / date of incorporation for non-individual tax payers in DDMMYYYY format without any space between the PAN and date fields. For example, if your PAN is ABCDE1234A and date of birth /incorporation is January 1, 1985 then the password will be abcde1234a01011985. The date of birth / incorporation should be same as furnished to the Department and available in the Income Tax Department PAN master (as printed on the PAN card).
Thanks for the quick response Sreekanth. My CA is insisting on a PIN. I called the Cpc. They are saying leave it blank. Hence asked. Thanks again.
I AM A PAINTER.
I FILED ITR 4 ESRLIER WITH MISTAKE. TOTAL INCOME 3,90,500 /-.
& ERROR 139(9) CAME FROM IT DEPT. TO SUBMIT PRO.-LOSS & BAL.SHEET.
CAN I NOW FILE ITR 4S IN ITS RESPONSE ? ? ?
I HEARD THERE’S A CLAUSE TO FILE ITR 4S ONLY IF NO OTHER ITR (EXCEPT 4S) IS FILED IN PAST 5 YEARS. I DONT KNOW WHETHER MY CA EARLIER FILED 4S IN PAST 5 YEARS OR NOT.
WHAT IF MY CA IN PAST FILED 4S ONLY – CAN I FILE 4S IN RESPONSE ?
WHAT IF MY CA HAS NOT FILED 4S (IF HE FILED SOME OTHER ITR) – CAN I FILE ITR 4S ?
Dear Sands,
I dont think the said clause related to ITR 4S is correct.
Do you have any link/source regarding this??
Its not as simple as you mentioned in here. Persons carrying on specified profession and their gross receipts exceed Rs. 1,50,000 in all the three years immediately preceding the previous year. Those people have to respond to 139(9) with Balance sheet is what I THINK. Pls correct me if I’m wrong.
Dear Anand,
It is surely not as simple as it sounds. Hence, most of the times I do advise my blog readers to consult a Chartered Accountant regarding taxation matters.
Hi,
I received an intimation from IT dept with error code 31 but when I login to my account it shows that there are No Pending Actions.
Hi,
My company has given “FORM 16-A” as nature of payment “194-J”. Earlier i have mentioned as Salary in place of Nature of Income, , so i think that was the reason for defective. So know what should be mentioned in place of Nature of Income. Nature of Business is (0703 – Consultancy services).
Dear Rajani ..Kindly take help of a CA and file your rectified return.
can i file ITR 4S in respose to notice u/s 139(9) when i have filled ITR 4 originally
Dear Rishabh ..As it is Rectified return, i believe that ITR form can be changed. Kindly consult a CA.
Hi
I have received a notice us 139(9) error code 31 on 2nd of Nov’16. But i was quiet busy with my work, and couldn’t view the mail’s sent to gmail. So today i came to know that which i have e-filled is with defective with error code 31. But as per my knowledge section 44AA mentioned as NO while e-filling. Then why this error 31.
Dear Rajani,
I believe that the IT dept wants the details about balanced sheet and P&L statement even if the said Section is not applicable.
Similar in my case, I do not have any p and l statement..
same in my case, I have mentioned No is the Section 44AA while efiling, and still i have got a notice for Error 31. Do i need to still fill in balance sheet?
Hi
I have received a notice us 139(9) and ready to file the rectification ie balance sheet and P/L like you suggest and it is simple but is there a short cut or does the entire other items of the return return (interest income etc etc) have to be re entered in the utility. I know that the TDS details etc can be uploaded as usual
Please suggest
Dear Shekar..Without knowing your details in full, not advisable to suggest on this sensitive issue. Kindly take help of a CA in person and get this done.
What i wrote in section assesse remark? If I select ‘No’ in do u agree with defect.
Dear Friends.
Latest update regarding my Friend’s case;
My friend has filed the rectified ITR with options checked as ‘NO’ for Section 44 AB & Section 44 AA, but filed ITR with Balance Sheet and Profit & Loss Statement. This time, the ITR has been processed with ‘No Demand, No Refund’ status.
Hi, thanks for your wonderful and detailed explanation of the reasons for ITR to be rejected. My wife’s Return has been rejected with Error Code 31, as she is a professional and her total income was only 2.8 lakhs.
As per your above instruction, the Requirement of maintaining & Auditing of books were marked as “N0”.
Please let me know how to file the response for this.
Dear Ivan ..Looks like the IT dept would like to have P&L and balance sheet details too in most of the cases. So, you might have to agree to the defect and file the ITR with the required details. Kindly take help of a CA.
Hi,
I also got the same notice for Error Code 31.
Error Description:
Taxpayer having income under the head “profits and gains of business or profession” but has not filled balance sheet and profit and loss account as per requirement u/s 44AA read with section 139(9)(d).
Probable Resolution:
The pasrt A of the profit and loss account and part A of the balance sheet should be entered in the corrected return without which the return filed earlier is liable to be treated as invalid.
I have correctly mentioned “Are you liable to maintain accounts as per section 44AA as NO.
Thank You
Raj
Dear Raj,
Looks like the IT dept would like to have the Balance sheet and P&L details disclosed in ITR 4 or ITR 4s, in all the cases.
You can post a query to the IT dept @ eNivaran Online Facility : Income Tax Dept’s new Grievance Redressal System
Dear Reddy,
My uncle lawyer has filed itr 4 instead of 4s without filling balance sheet and P&L now gets defective return notice , please advise what to do whether file revise return or reply to 139(9). please reply on urgent basis also 15 days has been lapsed but date of communication in notice is not right as per communication of I.Tax. Please advise.
Regards,
Vishal
Dear Vishal,
The date of notice and date of receipt difference is more than 15 days in almost all the cases. So, kindly do not worry about that.
Do you see any pending action item on IT e-filing portal? If so, you may Agree to the defect and upload the ITR with P&L and balance sheet.
Else, you (or your uncle) can post a query to the IT dept @ eNivaran Online Facility : Income Tax Dept’s new Grievance Redressal System
WHILE FILING MY E-RETURN UNDER PROFIT AND GAIN OF BUSINESS OR PROFESSION IN NO ACCOUNT CASE , GROSS RECEIPTS WAS WRONGLY SHOWN AS RS. 2,50,000 INSTED OF RS.25,00,000 AND GROSS PROFIT AS RS. 2,72,000.
I RECEIVED A LETTER U/S139(9) ERROR NUMBER 31, ASKING TO FILE THE P/L ACCOUNT AND BALANCE SHEET.
PLEASE PROVIDE DIRECTION ON WHETHER
1.SHOULD I AGREE WITH THE DEFECT?
2.IF AGREED, CAN I FILE E-RETURN AS IN NO ACCCOUNTS CASE ?
3.IF NOT AGREED AND GIVE THE ABOVE REASON IN ASSESSES REMARK COLOUMN WHAT WILL HAPPEN?
Dear JASWANTH,
If you have committed a mistake in your ITR, you can AGREE with the defect and file the updated ITR accordingly.
Hi. My husband is a musician working in a hotel where they deduct TDS under 194J. He has been filing his returns using ITR 4. Like many people on your web page he has received a notice for defective return asking to fill up details of P&L a/c and balance sheet. He has never done this earlier and does not have any books of accounts since he is an individual with an annual salary of only Rs 2.80 lakhs. How is he to respond? One more doubt, you cited your friend who had ticked a wrong column and so got a notice of defective return. Once he corrected it did his return get processed?
Please help.
Dear Sarah,
He corrected the return and filed without providing Balance sheet & P&L, as these are not applicable to him.
Still, he has received the same Notice (second time). His CA is now planning to file his ITR by disclosing the required details and upload the updated ITR again.
Kindly check if you can help me: I am a medical transcriptionist. Got a notice from IT for defective return: Error: Taxpayer having income under the head “Profits and gains of Business or Profession” but has not filled Balance Sheet and Profit & Loss Account as per requirement u/s 44AA read with section 139(9)(d).
Resolution: The Part A of the Profit & loss account and Part A of the Balance Sheet should be entered in the corrected return without which the return filed earlier is liable to be treated as invalid.
I do not need to maintain account as my income is less than 4L. Part A of the Profit & loss account looks proper to me. Balance Sheet and Profit & Loss Account, all values are zero under all headings. I have entered cash balance also as zero. Is this the problem? Thanking you,
Hi Joe, if you see my post, you will see my husband too has the same problem. Any solution yet to what we should do? How do we fill the details required by IT dept when we are not required to maintain books of accounts..
Dear Joe / Sarah ..This is what is confusing for most of us here (other blog readers too). As discussed in the below comments, there can be a technical glitch at their end.
Dear Sreekanth, I appreciate your reply. Any suggestion as how to go ahead with the notice? I consulted somebody who is also clueless.
Like, whether I should agree with defect or not? If agree, what to do next? pls suggest. I got notice around 24 days back but site got updated 3 days back only.
Hi Sarah, Any resolution to your problem? As far as I understood, the problem is leaving the “Amount of the cash balance, under Part A-BS BALANCE SHEET” zero or not filled. We need to fill this and resubmit. I entered it as zero, so got notice. Now, my doubt is whether to include bank closing balance as of March 31, 2016, also to the “Amount of the cash balance” field.
Hi Shreekanth,
Thank you for the useful article.
I received a Notice u/s 139(9) for not filling the information under the balance sheet section although I had selected the no accounts case. I have filled the amount in the no accounts case. But can you please tell me, when we submit the return again this time, do we change the date in the Verification Section of Part B-TI TTI section. For example, my original return date is 18-07-2016. Do I leave this date as it is or do I change it with the current date?
Thanks for helping!
Dear Kumar,
Verification section – current date has to be provided.
You have to give Original return filing date after selecting ‘In response to notice under section 139(9)-Defective’ & If revised/defective, then enter Receipt No and Date of filing original return (DD/MM/YYYY)…
Hi Sreekant,
the status of my return is defective.
I have mentioned no to the maintain of accounts under section 44A.
Should i respond to the notice by selecting that i dont agree.
Is there any other process to be followed
Regards
Rishi
Dear Rishi,
Without looking into the details of your tax return, its difficult and also not fair to comment or suggest any resolution. You may consult a CA plz.
Received notice for defective return and due to oversight 15 days time has also been elapsed. I have gone through this section 139 (9) and There is written that one can apply for extension of this period with AO. So my question is how to apply? whether there is any online facility available or I have to write a letter? and to whom i should address my request letter?
There is also written that one can submit the return before completion of assessment and AO “may” give condonation of delay. what are the consequences if AO “may not” as it is upon his discretion only.
Dear Vartika,
In most of the cases, the notices have been received after the expiry date only. Something is seriously wrong at IT dept end.
If you find notice online under Pending Actions, you may reply to it. Suggest you to take help of a CA.
I have received MY ITR-V confirmation mail from CPC on 25th Sept 2015, but in the e filing status It has been showing ;”Return Uploaded” what is that mean
Dear Prasad..Is it 2015? Kindly contact IT dept through e-Nivaran..
Hi Sreekanth,
Nice article..
Same case – received Defective Return notice u/s 139(9) with error code 31 via email on 30 OCT 2016 but couldn’t file defective return within 15 days deadline as I was abroad and returned few days back..Now when I check under “e-File in response to notice u/s 139(9)” option to file defective return, I see nothing ..
So now my earlier return is invalid ? or do I have to file fresh again or ?? I’m confused ..can you please advise ?
BR,
Krishnakishore M
Dear Krishnakishore ..What is the status of your ITR??
Hi Sreekanth,
ITR status is “Successfully e-Verified”
BR,
Krishnakishore M
Dear Krishnakishore ..So, it is not yet processed. Kindly submit your grievance to IT dept @ enivaran..
Hi Sreekanth,
Yeah did raise the grievance yesterday morning and today I can see a record/item with submit option when I click “e-File in response to notice u/s 139(9)” option and the time for withdrawal of response to defective notice now given is of 3 days.
Today will file the defective return, thanks a lot for your help !
Will come back if any issues again 🙂
BR,
Krishnakishore M
Hi Krishnakishore,
Could you please let us know what you wrote in the grievance because a lot of people are in the same boat. Will help to know what “terminology” gets them to update the pending actions section.
Thanks,
V S
Hi VS,
Same as mentioned in this blog to Sreekanth… no specific terminologies see below
“Hello Sir/Madam, I had received Notice u/s 139(9)of Income Tax Act, 1961. via e mail on 30 October 2016, I was out of country and didn’t had chance to go through the email until returning back to Bangalore, INDIA few days back..Now I have missed the 15 days deadline to file defective return and I’m not able to see any thing under “e-File in response to Notice u/s 139(9)”.. So I have no idea how t o proceed further…can you please help ?”
Please note when I checked the grievance status today morning, it shows “Pending” so I’m not sure how the option is being displayed for me now..as doubted some serious glitches on their side..
Also VS & ALL,
I would suggest to keep on checking the option under “e-File in response to Notice u/s 139(9)” or “My Pending Actions” under Dashboard frequently…
Yesterday when I clicked “Submit” of “Response” under “e-File in response to Notice u/s 139(9)”..I used to get “No Records found”.. Today morning, I checked again “e-File in response to Notice u/s 139(9)” and clicked “Submit” under “Response” and I was able to see the error code 31 which I accepted and submitted defective return.
BR,
Krishnakishore M
Thanks a lot. Much appreciate your help.
Received Defective Return notice u/s 139(9) error code 31through email and by post
Clicked on ‘My Pending Actions’ link under ‘Dashboard’ menu option but it shows no record found
also clicked on e-file…… in response to notice u/s 139(9 but it also showed no record
please suggest remedial measure
Dear Sunil..I am really surprised as to why the IT dept has not yet resolved the issue (if any) regarding the defective returns at their end.
You may kindly send a greivance request through e-Nivaran IT dept online facility and find out about your notice and what you have to do??
Kindly do share the ‘reply’ that you get from them.
sure
Hi, did u find any resolution, im also facing same problem.
Hi Sreekanth,
I have received defective-return-notice-139-9. Though there was no pending action and there is nothing in “efile in response to 139(9)”. As almost 10 days has passed and nothing has been followed after that from either side. I will really appreciate in case you tell what has been done to rectify this?
Should we file rectified return? Or is there any email where we can ask from income tax authority?
Dear Munendra,
You may kindly send a greivance request through e-Nivaran IT dept online facility and find out about your notice and what you have to do??
Kindly do share the ‘reply’ that you get from them.
Thanks. Will do that.
I have received notice u/s 139(9) on 8/9/16 but didn’t received the email. Now after two months I checked it in the pending action where it is mentioned that the return was defective. When I click on ‘in response to notice u/s 139(9)’ it doesn’t show the type of error made and when I click on submit option it is showing ‘no records found’. What should I do now? Please suggest.
Can i change itr form for revised my return against defective return notice?
Dear DHEERAJ ..I believe , you can as this is going to be considered as ‘rectification of return’.
If we have received a notice by email and don’t see a pending action the Cpc helpline people say that one had to file as original return u/s 139 (9)).
Any idea how this can be done?
Dear VS,
Kindly try this ;
You can login to e-Filing portal with your login credentials.
Click on ‘e-file’ menu option. Then click on ‘e-file in response to Notice u/s 139.
You can provide the ‘communicate ref no’ given in the PDF file which is sent as an attachment in Email.
There is no entry for the assessment year 2016-17 when I click on efile in response to 139(9). I think one has to file an “original” return but in that specify 139(9) and quote reference number. I will just leave it to the CA.
I had the same issue. Got the notice but there was no pending action and there is nothing in “efile in response to 139(9)”. VS, will appreciate in case you tell what has been done to rectify this?
Should we file rectified return? Or is there any email where we can ask from income tax authority?
For all those who received email notification but see the defect notice disappear from Pending Actions, when you login to website, under Dashboard -> View Returns / Forms do you see status as ITR-Processed or ITR-V received?
Mine is have received ITR-V confirmation mail on 25th Sept 2016 , but in the website e-filing status is showing “:not received “, what to do
for me its sucessfully e- verified
Hi Simran,
Did the defect show up under Pending Actions ?
What is the recourse ?
Thanks,
VS
For me it show
1. Dashboard -> View Returns / Forms -> status = ITR-V received.
2. Dashboard -> My Pending Actions -> No Pending actions found
Sir, i am alos facing same problem with error code 31. However, I filed the same with detail : Are you liable to maintain accounts as per section 44AA : NO and shown gross receipt only Rs.358910 under NO ACCOUNT CASE. what Should I DO? Please reply me urgently…..
Dear Sir,
I have got a notification on my mail Notice u/s139(9) on dt 30.10.16.
I have gone through income tax site with username and password And choose”e-file in response to notice u/s. 139(9) under e -file section.
I found” NO RECORD FOUND”
my income is appox 7 lakh. and need not any regular book account. But by mistake I have filled Part A-P&L (1-52) and NOT filled Part -A-BS.
Please suggest
What should I do?
1.revise the return OR
correct
2. Fill only Item 6 (NO ACCOUNT CASE) of BS &
Item 53(NO ACCOUNT CASE) of P&L
Thank n regards
Dear R P VERMA…Suggest you to kindly take help of a CA.
any person having professional income above 120000 has to maintain book of accounts
Sir, I am facing same problem with error code 31. However, I filed the same with detail : Are you liable to maintain accounts as per section 44AA : NO and shown gross receipt only Rs.538120 under NO ACCOUNT CASE. what Should I DO? Please reply me urgently…..
Dear Sreekanth,
Till what time we have to wait as we have to respond within 15 days otherwise, the return will be treated as invalid. I have called the CPC Banglore they are saying you have to give the reply , kindly advise on urgent basis also we do not agree with the action of demanding Balance Sheet and P&L then what remarks to be given by assessee.
Regards
Dear Vishal,
The time-line may not be applicable in these cases. Because the notice date & the email receipt date have time-gap which in most the cases is beyond 15 days, as shared by other blog readers here.
Hi Shreekanth,
I got Notice U/S 139(9) via email on 29/10/2016 but the date of Notice of communication as mention in it is 29 /07/2016. After i logged in to income tax website , there is a pending action.. After clicking the pending action its showing as error code -31 .
I am a Software professional working with MNC .
I have worked as salaried employee from April -2015 to Oct-2015 .
from Nov-2015 and Dec-2015 worked as Consultant in same industry i.e IT.
As i have filed the return always with the help of CA .
Please help me to resolve the issue.
Thanks,
Rajkumar
I am a medical transcriptionist by profession. I filed my ITR-4 on 01-08-2016. Today (2nd November 206), I got a mail from IT depart stating the return of income submitted by me is defective (Taxpayer having income under the head “Profits and gains of Business or Profession” but has not filled Balance Sheet and Profit & Loss Account as per requirement u/s 44AA read with section 139(9)(d). Error code 31″
My question is do medical transcriptionst need to maintain books of accounts. Please let me know
Exactly notice with same description sent to me.
Hi,
People who got notices in the last week – could you please update as to what date you had filed the returns ?
Thanks,
V S
Me on 2nd august.
Thanks Kumar.
Hi VS,
My CA filed the ITR on 15th July
The notice was received by email on 30th October but it showed its “date of communication” as 29/7/2016. Soby now there is no pending action on the website. There is certainly some error in the system if it is happening with so many of us but is the telephonic service giving any answers?
i got a notice today by email dated 22-10-2016, but i did not see any pending return. But when i click on “e-File in response to notice u/s 139(9)” i did not see any return or data. What should i do ?
Thanks
Kishore
I just called IT office, they said you don’t need to do anything until you receive email for this defective return.
However my accountant went ahead and rejected the defective return notice with a reply stating we have not received any email notification and hence no PIN.
What will happen now? IT rep guy sounded a bit rude and gave cut to the point answer without listening to me entirely, may be because he is receiving too many similar calls everyday???
Hi Simran,
I also faced the same issue. My CA did the same.
We don’t have an option but wait. The people manning the help desk are not very aware of what is going on. They have same information as an ivrs system.
I filed my return on 17/07/2016. Upon noticing some mistakes like (my CA office put in some Aadhar number when I have none) I revised my return on 29/07/2016. On August 5th, I saw there was a pending action (no email) on the original return. My CA went ahead and rejected the notice saying they should refer to the revised return. On August 13th there was a defect under pending actions (no email) on the revised return. My CA could not file the corrected XML because of no PIN. The pending action disappeared on 13th September.
I have no clue what is going on. Every time I call the help desk, I just feel like I wasted some time. I do not get a definitive answer. One person also told me that I had a month’s time to rectify the defect which I didn’t do and hence the defect is missing under pending actions.
Thanks,
V S
My
One more thing that I would like to add is that what I know is that the quick defect that we see under pending actions immediately after filling the returns (as less as 10 days) are system generated.
So when you login to website, under Dashboard -> View Returns / Forms do you see status as ITR-Processed or ITR-V received?
It is definitely not processed. I digitally sign my returns. So, the status is successfully everified. Nothing else.
Hi,
I have also received the same Notice with error code 31 on date 30-10-2016 and it is for my Father ITR and he is LIC agent.
In his case income is less than 5 lac so need to maintain any BS or P&L book and under audit Information i clearly mentioned NO while filling ITR.
Now when i do login into Income Tax dept website with his credential and see any pending action then there is no any pending action.
Now i am confused is it any technical glitch or genuine. Although I have raised grievance too for the same.
I am also having same problem is your issue solved kindly reply
Hi Alka,
Tody again when i checked then i can see it in pending action.
Although his income is less thn 5 lac so i am going to disagree.
Hi Khushwant Vyas
You can not disagree as CA’s are saying that Professional like insurance agent has to complusory show balance sheet and p/l account from F.Y. 2015-16. So kindly look into it.
Hi Shreekanth,
I recieved a Notice U/S 139(9) via email on 30/10/2016 but the date of Notice of communication as mention in it is 18 /10/2016. Even though the options it ITR4 are marked as NO by me, there is a mail on defective returns sent to me. When I checked the online portal, it does not show any pending action against me and there is no record like “e-File in response to notice u/s 139(9)” under the “e-File” section. The notice warns as “If the requirement is not complied within fifteen days of receipt of this notice, the return of income filed is liable to be treated as an invalid return.What should I do?
exactly same case with me… same date and same notice.
Hi,
I called CPC Banglore at 18004252229 regarding the mail and no record at ‘e-filing portals pending action tab’. The Executive accepted that notice u/s 139/9 has been sent via email. But if the portal is not showing any action pending, file a fresh original return u/s 139/9 on portal as before updating missing column as balance sheet and P&L sheet. Mention notice reference number and date, Acknowledgement no. of return filed earlier. I’m in a fix, whether it is right advice?
exactly similar case , But notice received on 2 Nov by email and dated 22 Oct 2016
Hi Shreekanth,
I got Notice U/S 139(9) via email on 29/10/2016 but the date of Notice of communication as mention in it is 29 /07/2016. After i logged in to income tax website , there is a pending action.. After clicking the pending action its showing as error code -31 .
I am a Software professional working with MNC . i worked last till Dec-2015 .
As i have filed the return always with the help of CA .
Please help me to resolve the issue.
Thanks,
Rajkumar
Dear rajkumar,
Did you file ITR 1 as a salaried individual?
yes filed.
Now i am in confusion what to do ? shall i reply with selection of ‘NO’ .
from Dec-2015 to March-2016 worked in other country .(out of india ) where i have paid tax according to their tax rule.
Thanks,
Rajkumar
Hi,
Even though the options are marked as NO by me, there is a mail on defective returns sent to me. When I checked on the online portal, it does not show any pending action against me. is this a technical glitch or do I need to take some action?
regards,
Gaurav
Dear Gaurav ..Looks like some tech glitch at their end. The queries/comments posted by other readers also vouch for this. Let’s wait!
I had filed my IT return around end of may this year. I am a free lancer involved in market research and have been filing ITR-4 every year. My income is less than 3 lakes pa. Last year I had sold a property which was in joint name with my husband. The ownership is 30:70.30 mine. My share of capital gain was around 6.70lakhs and income from market research was 1.9 lakes. I do not maintain any books of accounts still I have got email yesterday from CPC telling me of defective return error 31.In my return I have mentioned that I am not liable to be audited under 44AA or 44AB.Please help me in resolving this matter.
Dear Sunita ..Suggest you to kindly wait for few days. Even my friend has received the same notice (twice) even after responding to the notice.
Dear Sir,
Whether is it necessary to respond to notice u/s 139 (9) in positive. One of my uncle has small business of bakery . He used to file return in itr 4 without filling balance sheet and P&L now he has received notice of 139(9) regarding submission of details of bs and p&l as he is having small business no regular books of accounts are maintained now what to do please advise on urgent basis as 10 days are already lapsed from the date of communication.
thanks and regards
vishal
Dear vishal ..You may inform your uncle to kindly wait for few days before responding to this notice. Looks like some tech glitch at IT dept end.
Dear Sreekanth,
Till what time we have to wait as we have to respond within 15 days otherwise, the return will be treated as invalid. I have called the CPC Banglore they are saying you have to give the reply , kindly advise on urgent basis also we do not agree with the action of demanding Balance Sheet and P&L then what remarks to be given by assessee.
Regards
I got Notice U/S 139(9) via email today dated. 29/10/2016 but the date of Notice as mention in it is 16/09/2016. After i loged in to income tax website , there is nothing in the pending action. Please help what to do next
dear sunil,
same is the case with many of my friends who have just got notice u/s 139(9) and that too, on kali chaudash day (day just before diwali). the dates of communication were 2-3 months old but the e-mails were received just yesterday. while checking on e-filing website of the indian income tax department, they found “no action pending” under the same tab as mentioned in the notice. it seems there is some goof-up in the departmental software that handles such notices. i think you will have to wait for some time until the data is updated on the site or the notices get cancelled.
Hi,
I have also received the same Notice with error code 31 on date 30-10-2016 and it is for my Father ITR and he is LIC agent.
In his case income is less than 5 lac so need to maintain any BS or P&L book and under audit Information i clearly mentioned NO.
Now when i do login into Income Tax dept website with his credential and see any pending action then there is no any pending action.
Now i am confused is it any technical glitch or genuine. Although I ave raised grievance too for the same.
I have not received any physical notice u/s 139 [ 9 ] but in my pending action it shows that my return is defective. I think there is technical fault in CPC, because When i called CPC they told me that your return is under process and there is no pending action from my side. They also told me that due to technical fault in CPC some returns are not processed yet.
Hi Neeraj,
Is yours also an ITR-4 return with “No Accounts case” ?
Please let me know.
-VS
Dear NEERAJ…Looks like surely something wrong technically at their end. So, let’s wait for few more days. We may get clarity on this, whether to file Rectified returns in responses to notices/pending actions or not.
Hey Shreekanth,
My friend also got notice u/s 139(9) error code 31,
his employer has deducted TDS under professional head so he had to file ITR 4, however he forgot to mentioned balance sheet figures in case of no books of accounts been maintained.
so now is it okay to file return in response to notice 139(9) just by mentioning cash balance figure in balance sheet.
Dear Hiren ..Did he get email intimation/notice? Somehow, I feel that there can be something technically wrong with these defective return notices. You may suggest your friend to consult a CA.
No didn’t fit anything,
Neither any sms updates nor any email.,
And the return was a simple itr 4,
Now refund will delaying caz of this.
Hi,
My wife who had filed her income tax under ITR-4 on 27/07/2016. She sent her acknowledgement through post and got a received status on 19/08/2016. We kepts checking for the status however recently we stumbled upon an option called “My pending action” and clicked to see that we have notice u/s 139(9) pending status. After clicking on submit option under response it gave the error code as 31 and details regarding profit/loss and complete sheet to be submitted.
Few questions that I have for you
1. She is Remedial Educator working for a child development centre with doctors and physcologists however she gets monthly salary so was it right to file under ITR-4 or is it under ITR-1(Sahaj) ?
2. Last year she file her returns under form ITR-4 and got refund however why is it that this year there is defective return u/s 139(9) status coming on the system. We were not aware of it. No emails or SMS was sent by CPC bangalore.
Called bangalore customer care and they informed fisrt to ignore the status as processing is going on. Second time when I called they mentioned that you have to wait for the email communication to file your defective return. So they are not sure about the same.
3. Our CA is now saying that she needs to disclose her Assets and Liabilities including house (self occupied) and jewellary status. Not sure whether this is require as her annual income is less than 5 Lakhs
So should we wait for the email notification or do re-filing as suggested by CA. I saw that some one from your forum had even mentioned that after filing for defective returns the assessee still got the status for defective returns.
Please advice
Regards
Shaju Antony
Dear Shaju,
1 – If she is a salaried individual, ITR-1 would be the right form. (Read: Which ITR form to file?)
2 – Yes, looks like some technical issue at IT dept. My friend has file the rectified return, but still he again received the same Notice.
3 – Suggest you to wait for some more days or till the time you get the official intimation/notice.
In above CASe what should be the assesse remarks when he was not agree.
Dear Aditi ..Kindly note that ‘remarks’ can be any valid explanation as to why the tax assessee disagrees, the reason for disagreeing.
i did not receive any notice physically or by email though on the website its showing a 139 notice ,a case of defective return ,its been more than a month as per the notice date ,i just started a firm and all this hapening now , i just saw today only , require your help on this , thanking you in advance ,
Dear vivek,
As mentioned in the above article, has filed the rectified ITR.
But he has received same Defective Return Notice again.
So, looks like there is something wrong technically…If you have not received any email intimation or physical notice, you may wait for some more time before taking any action.
hi,
In my case i was able to see the notice in my pending actions. I have not replied to it or taken any action.But now I am not able to see that notice in my pending action. How to correct this.
Dear Rishi ..Have you received any notice or intimation by post/email? If not, suggest you to wait for few more days till we get clarity on this issue.
I am working as consultant mode employee, I am receiving RS. 17333.00/month salary as professional fee, out of that they deduct 10% TDS, every year, I file IT return for take back TDS amount, This year I filed ITR-4 , my professional fees will be RS.207996.00 -conveyance -19200=RS.188796.00and other interest income RS.69749.00, Total-RS, 258545.
less-NSC-10213 and sec-80tta 10000 =Total income after deduction-RS.238332, I have files return on 15th July 2016, but till date I have not received ITR-V confirmation mail , If we contact to help line , it says your ITR-V Received and Accepted , shortly would send confirmation mail, what do? Pl help
Dear Ram,
Kindly check the status of your ITR-V on e-filing portal too. If the dept has received it then you may kindly for the confirmation message.
Anyway I have received ITR-V confirmation mail, but status is not updated, e-file status is showing , ITR-V not Received, what to do?
Dear Sreekanth,
Thanks for sharing such a useful & knowledgeable topic.
With regard to section 44AA, there are the turnover and income (profit) limits mentioned for specified and non specified professions with requirement to maintain books of accounts. I know you cover all the related aspects in your shares very well but this time I don’t understand why you have not mentioned these limits. Please share.
Dear Brijesh,
I believe that section 44AA, 44AB & 44AD are so exhaustive ones that can be covered as a separate topic itself. Wanted to keep this post simple.
You may go through this tutorial on Sectin 44AA for more detiails (Tax dept tutorial)..Click here..
Sir,
I am senior citizen and Retd Centre govt employee e-filing ITR-1 every year. I formally transferred my share of ancestral agriculture land in rural area to my elder brother in Nov.2015 for Rs 26Lakhs.Being a family matter and transfer of land to real brother,the payment was agreed to be made in installments as per convenience of brother over a period of two Finacial years I.e.2014-15 & 2015-16 because it was difficult to arrange this heavy amount in rural area in a lot. So payments started earlier in April 2014 till Mar2016 while land was actually transferred to brother in Nov.2015.I live in a town 200 km away from my native place. Payment was transferred online to my bank a/c over a period of 2 years in fractions.This amount is not reflected in ITR-1 of AY2015-16,2016-17. Is it mandatory to show this amount in ITR of AY 2015-16,2016-17 though it is not capital asset? Should I file revised ITR ? Is Revised ITR possible?If so, which ITR FORM? Will it be Taxable under IDS 2016? I am too much under tension and confused.Pl guide.All ITRs are e-verified ok till AY 2016-17 without any notice till date.
Dear Jai Bhagwan..I don’t think any issue will arise due to this scenario, as you have done online transfers. Did you make relinquishment deed or Gift deed?
Yes Sir,Relinqushing Deed is executed and signed by competent revenue official I.e Tehsildar in Tehsil office witnessed by village Panchayat Pradhan , Nambardar and panchayat member. Relinquishing Deed documents are in custody of Tehsil Office.
Hi Sreekanth
I have filed the ITR-2 for AY 2016-17. However by mistake, the spelling of my name has a minor error.. my name rohit mehta is spelled as “rohiti mehta” in ITR-2. Rest all details in the return are good. Should I file a revised return or its okay to carry on like this. What do you suggest in this case.
Thanks!
Dear Rohit,
If the IT dept has not yet processed/assessed your ITR then suggest you to file a Revised Return ( with correct details like name ).
Thanks.. The return is not yet processed.. Is there any “con” of filing a revised return in this case (I assume revised returns are looked with suspicion, isnt it)
Dear Rohit..Your assumption is not right, certainly not true in your case.
Hi Sreekanth
Thanks!
a.) What are the cons of filing a revised ITR. Is it looked with suspicion even though my financial details are not getting changed.
b.) What would happen if the name is a little mis-spelled. Does it infringe with processing.
Oh Ok, thanks for your answer.. My page was not refreshed, so could not see your earlier comment. Do you have any insight on how revised returns are processed.. Do they compare the original xml file with the revised xml to ascertain what data points have changed..
Just curious to know how the system works (I am also an IT guy like you :), so wanted to understand a little more detail)
Thanks!
Dear Rohit ..Yes, the data will be compared and then processed.
By the by, though I worked for the IT companies, I am not a technical guy though.
Thanks 🙂
One more follow up question..
IN case I dont file a revision, what would happen. wont the ITR get processed or something else you are aware of.
Dear Rohit,
The IT dept goes by the details saved in PAN database. So, if you file ITR with a wrong or mis-spelled name, then the data mis-matches. Also, the ITR-V is issued on wrong name (You can not claim that you have filed ITR, as ITR V is in different name).
The IT dept can issue Defective return notice or issue Compliance notice or send an intimation notice.
Hi Sreekanth
Thanks for your suggestions. In case of spelling mistake in father name as well, for example my father name is Mukesh Chand mehta but I have been quoted in my ITRs as Sh M C Mehta.. Is that also going to have an impact as all fields will be compared or this is ignoreable.
Thanks
Dear Rohit..I believe that you are going to Revise your tax return, so you may provide correct details (including your father’s name as in PAN cards)
Dear Sir
My father’s return was marked defective under 139(9). Now the person who was resposible for his return has actully filed the return late, so I assume we cannot revise it. Also, on Friday it was showing return as defective, but when I checked again on Saturday to upload the updated return, there is no mention of the same. It seems the department themselev is confused in the case. Or it is any other issue. I saw the same after one month of notice being issued as I was not aware about the same.
Dear Siddharth..Looks like there is certainly something wrong w.r.t Defective returns cases u/s 139(9), as reported by few more friends here in this forum.
Let’s wait for few more days for more clarity on this.
Ya may be an issue, this return was for 2015-16 AY which I talked about. As my Father was not in country it was filed late in July this year. Today when I again visited the IT site, now it is showing same issue for return for 2016-17 AY. I still don’t understand the issue, better thing is to wait and watch I suppose.
Just an update on the issue, while for 2015-16 I am still waiting. Similar query was raised for 2016-17 return, there is no e-mail regarding the same till date, I saw norice under 139(9) on website. This time since I got some time, I was able to file reply to the notice with BS and P&L and now the reply files is showing as processed, also the refund due in the same is paid in my father’s account.
It seems will need to file 2015-16 return also again with BS and P&L
Update 2 got an email from IT Team in Nov regarding defective return… filed rectification as well. Return processed all got intimation under 143 (1) as well
Glad to know that your ITR has been successfully processed, thanks for the update.
Hello,
I have been checking the IT Efiling website everyday. Under Pending actions I see defect under 139(9) error code 31. Same case for me too – Income less than 10 lakhs in social sector work, have ticked the no option for sec 44AA and 44Ab also. Still there is a defect.
The catch is that I have not received any email till date from the IT Dept with the notice. I have checked SPAM everywhere – no email whatsoever. I am not able to revise my return and upload it in response to the defect because I do not have the PIN that is sent as part of the notice.
Thanks,
V.S
Dear VS,
Kindly note that initially my friend also said that he has not received any email form the IT dept and at last we thought that some how the email has been either been deleted by mistake or went to spam queue.
Now, looks like its the same case with few other too including yours. Is there any technical glitch, is my assumption ???
I do not think PIN is required. One can upload the corrected ITR (if you agree with the defect) and submit it u/s 139 (9). You may kindly take help of a CA.
Hello Sreekanth,
Yes, I always file my return through CA.
The CA has prepared the revised XML and when he wanted to upload the XML, he was saying he wanted to know the PIN and date of notice etc which I don’t have because obviously I did not receive the email.
One more thing – from Saturday onwards it is not showing under Pending Actions. It was there until Friday but now it is not there.
Thanks,
V.S
I also called the CPC this morning. I am not sure how aware the people operating the phone lines are but they told me that the return is still under processing and no defect is raised yet. They told me wait for the email before you agree to the defect. I think this should be the rule because not many people would be going to the efiling website and checking the status.
I think some glitch is there because I have heard of many people who filed returns successfully until last year under “No Accounts Case” by clicking No to both maintaining accounts and for audit requirement and have not filled P&L and BS. This year the XML gets generated without any issues and then the defect is raised by the IT Department.
Dear VS Ji,
I do agree with your point that the IT dept generally emails the notices (if any) to the Tax Assessees.
Even, I am not sure what’s happening regarding ‘defective returns’ cases. Let’s wait!
Thank you for sharing your inputs.
Hello VS Ji,
Any update on your case? I was expecting refund but didn’t receive it. So I checked directly on IT website and found the defect # 31 raised. Even I have not received any email / pin from IT dept in this regards.
My accountant filed a response saying that we have not received any email / pin last week, now we are waiting for further response from them.
Totally lost what’s happening. Can anyone help give insight if their issue is resolved / progressed?
Hi Simran,
No update till now.
I keep calling CPC but they say “Wait. Return is in progress”.
My CA had told me one month back itself that he cannot file response to defective return till we get PIN.
I think we have to just WAIT.
Thanks,
VS
one of my client has got a notice of defective return having error code 31 but while filling itr i have ticked the no option for sec 44AA and 44Ab. and its gross receipt is also less than 10 lacs. but i have onle provided the gp , expense and Np part in the return. now how to respond to defective return. please guide.thanks in advance .
Dear priyamanash ..If you have ticked NO then there is no need to provide P&L or balance sheet details. What does the ‘error description’ or ‘Probable resolution’ given as??
it is saying that the assesse has income from pgbp so it should provide details of bs and pl.
Hello priyamvansh,
Did this client of yours get the notice by email? I am just seeing it under pending actions but haven’t received email. Isn’t it true that as long as we don’t get the notice we cannot file the response u/s 139(9) because we don’t have the PIN?
Thanks,
V S
Till now no email or notice has been received. it is showing under pending action .
Hello priyamanash,
You may want to check if it is still under Pending Actions.
Mine was there until Friday but now it is gone.
The Dept is doing something in this regard is all I can see.
-V.S
Hi, when did it first appear under “pending actions” and how many days did it take to disappear??
Thanks
It took about a month to disappear :-).
There definitely is some technical glitch and I am sure the notice will come shortly to me via email.
Sir I have submitted my return in ITR 4 for ay 2016-17 on 28.03.2017, where my income was from Director salary (under Salary), Partner Remuneration (under Business), Rent Income (Under House Property), Interest Income (Under Other source). I have filled my full Balance sheet, but leave Profit & loss account because of that there was no item for P&L account. Now I am getting notice u/s 139(9) for defective return. Sir my question is can i change my ITR? actually it is my mistake to filed wrong ITR. please help me.
Dear Swarup,
You can rectify your ITR based on the notice. Kindly consult a CA.
Very useful info… the first time i heard this word, “Defective Return” (Filing Returns regularly for the past few years).
This knowledge will help in the upcoming days, if need.
Thanks for the Learning from you.
My pleasure dear saravanakumar .. Keep visiting!
Really useful, which I learnt first time from you.
Thanking you