139(9)

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CA Priya (Querist)

29 January 2015 Hi, If i receive a demand under 139(9) and i file a return after 15 days without getting any time extension from AO can i still do it?? Or i should request time?? If yes, what is the procedure?

My client was not aware of 15days time and brought it to us late. Return is ready now. Can i go ahead and upload?

Thanks in advance.

Nikhilesh Kataria

Nikhilesh Kataria (Expert)

29 January 2015 Hello,

Please note that section 139(9) nowhere stipulates that extension of time may only be requested within time allowed to remove defects. Therefore, you can very well apply for extension of time even now giving the circumstances due to which the defects could not be removed within 15 days like client unawareness etc. Further there is no format in which the application is to be made and it can be made as simple letter.
Further, the AO has to necessarily dispose off the application in writing and the case of ITO vs. PIC (Gujarat) Ltd. 121 ITD 87 (Ahd) supports this view. Silence on application made by the assessee will be deemed acceptance of application and such application has to be disposed of judiciously.
If you proceed to file return without first seeking extension then such return shall be invalid so I suggest to apply for extension with proper & reasonable reasons

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