ITR Defect Notice 139(9) - Earlier ITR filed under old regime

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This query is : Resolved

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A taxpayer received an ITR Defect Notice 139(9) after filing their ITR-1 under the old tax regime, citing a mismatch with their 26AS statement. The issue arose because business income (Section 194C) was declared as 'other income' instead of being filed under ITR-4. The taxpayer is now facing difficulties filing ITR-4 under the old regime, even after submitting Form 10-IEA, and is seeking guidance on responding to the notice and the consequences of not responding within the deadline. The advice received suggests filing under the new regime with ITR-4 or ITR-3, or potentially filing with an audit to meet the old regime's deadline, though this incurs extra costs.

Hasan Ali

Hasan Ali (Querist)

06 August 2024 Hi Team,

I received defect notice 139(9) post submission of my ITR -1 with old regime.

The notice says it mis-matched the income from my 26AS , However I included all income mentioned in 26AS in ITR-1 . but the defect is came as under 26AS along with my salary income there is one business income (section 194c) present which I consider as other source of income while filing the ITR-1.

Now, I realize I have to file ITR-4 for AY-2024 - 2025.

issues :

To response the defect notice with failing the ITR-4 it not allowing me to file it under old tax regime
I have filed Form 10-IEA (filled on 4th Aug 2024) Although it not allowing me to opt for old regime

Please help me here with you kind guidance.

As well as please let me know , if in case I did not response to the defect notice within allowable timeline what can happened ? (as I have mentioned all the income in ITR-1 as per 26AS just the business income mentioned as other source of income.

Thanks

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

06 August 2024 1. You need to file ITR 4 or ITR 3 under NEW regime.
2. ITR will get 'Invalidated'

Nikhil Kaushik

Nikhil Kaushik (Expert)

06 August 2024 you wont be able to choose old regime. the only option for you can be filing with audit. thereby shifting due date to 30 September 2024. that will allow you to choose old scheme..but the cost of audit will have to be considered.

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