Defective return 139(9) AY 20-21

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A client filed a defective tax return for AY 20-21 and has now realised there's a refund due. Normally, revising or rectifying such a return isn't possible after the deadline. However, it might be possible to file a condonation application with the jurisdiction CIT under section 119(2)(b). This application needs to be made via a letter, not online, and should explain why the defect wasn't addressed earlier, such as not seeing the communication.

Suresh S. Tejwani

Suresh S. Tejwani (Querist)

05 January 2022 my client filed return of AY 20-21 but it was defective
now he realized and inform to me
there is a refund of 80,000
is there remedy to revise or rectify return of AY 20-21 now ?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

05 January 2022 Revison rectification not possible now.
File condonation application with jurisdiction CIT under section 119(2)(b).
After condonation approval file ITR online it's allowed.

Suresh S. Tejwani

Suresh S. Tejwani (Querist)

07 January 2022 how can apply for condonation
whether on line
is it possible with out any other reason except 139(9)

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

07 January 2022 Condonation apply through letter not online.
Say filed return defective not seen the communication give some reason for it.

Suresh S. Tejwani

Suresh S. Tejwani (Querist)

24 January 2022 in 119 2 B only new returns are allowed for filing whether for defective rectification 119 2 b apply ?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

24 January 2022 119 2 b not applicable for defective rectification.