Defective return u/s 139(9)
This query is : Resolved
06 December 2019
My client is a Trust registered u/s 12AA. It has filed return of income for the assessment year 2018-19 claiming gross receipts from income u/s 194J,194A and 194IB income , all under as other sources income.The trust has claimed deduction and exemption u/s 11 and has returned a nil income. The tds of the above sources were claimed as refund.
However the trust has received a notice u/s 139(9) for defective return from CPC. The cpc has directed that the income stated in 26AS of the Trust for the AY 2018-19 was not reflected in the return. The trust is having main object as health care and were giving treatment to patients. The treatment expenses are reimbursed by Insurance companies. TDS is deducted u/s.194J by the insurance companies for the payment of medical expenses reimbursement.
The trust is not doing any commercial business or professional activities and hence the reimbursement of Medical expenses were admitted as other sources income by the trust. The entire income as per 26AS has been admitted as income from other sources. How to rectify the return as per CPC direction. Please advice at the earliest..
CA HS Ramgopal.
However the trust has received a notice u/s 139(9) for defective return from CPC. The cpc has directed that the income stated in 26AS of the Trust for the AY 2018-19 was not reflected in the return. The trust is having main object as health care and were giving treatment to patients. The treatment expenses are reimbursed by Insurance companies. TDS is deducted u/s.194J by the insurance companies for the payment of medical expenses reimbursement.
The trust is not doing any commercial business or professional activities and hence the reimbursement of Medical expenses were admitted as other sources income by the trust. The entire income as per 26AS has been admitted as income from other sources. How to rectify the return as per CPC direction. Please advice at the earliest..
CA HS Ramgopal.
06 December 2019
Revise the return by treating income for which TDS deducted under section 194J as professional income
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06 December 2019
Thanks for the early response
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