Itr filing

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This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

01 August 2014 Sir,
I had received a notice u/s 139(9) and was required to file return within 15 days but I could not file the same within stipulated time due to which the return has now become invalid. Please guide what steps should be taken in this regard.

TKKKKKK

TKKKKKK (Expert)

01 August 2014 Write to AO about it.

Querist : Anonymous

Querist : Anonymous (Querist)

01 August 2014 Cant I file a revised return in response to notice u/s 139(9) now?

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)

02 August 2024 When you receive a notice under Section 139(9) of the Income Tax Act, it indicates that there were errors or omissions in your original return, and you were required to rectify these within a stipulated period. If you did not comply with the notice within the prescribed 15-day period, the return may be considered invalid.

Here's how you can proceed:

### Steps to Take:

1. **Check the Notice Details:**
- Carefully review the notice received under Section 139(9) to understand the specific issues or deficiencies cited.

2. **File a Revised Return:**
- **Eligibility for Revised Return:** Typically, you cannot file a revised return in response to a notice under Section 139(9) if the original return was deemed invalid. However, if the return is invalid due to missing details or incorrect filing, you might still be able to file a fresh return.
- **New Return:** File a new return addressing the issues mentioned in the notice. Ensure all details are correctly filled out according to the requirements. The new return will supersede the previous one and should rectify the issues highlighted.

3. **Respond to the Notice:**
- **Submit a Response:** You can also submit a response to the Income Tax Department regarding the notice. Explain why the return could not be filed in time and provide the correct details. This may not always resolve the issue, but it is important to communicate and provide necessary information.

4. **File a Fresh Return (if applicable):**
- **Belated Return:** If the original return is invalid and you are past the due date, you may need to file a belated return under Section 139(4). Ensure that you meet the conditions for filing a belated return.

5. **Consult with a Tax Professional:**
- **Seek Advice:** Given that tax regulations can be complex, consult with a tax professional or chartered accountant to guide you through the process and ensure compliance.

### Filing a New Return:

- **Form and Details:** Use the appropriate ITR form based on your income type. Fill it out completely and correctly.
- **Avoid Previous Mistakes:** Ensure that the errors identified in the previous notice are rectified in the new return.
- **Submit Online:** Most returns should be filed electronically through the Income Tax Department's e-filing portal.

### Consequences of Not Filing:

- **Penalties and Interest:** There could be penalties or interest due to late filing or non-compliance.
- **Legal Consequences:** Non-compliance with tax laws can lead to legal issues or scrutiny.

### Summary:

- You generally cannot file a revised return after the original return is declared invalid. Instead, file a new or belated return addressing the issues.
- Respond to the notice explaining the situation and submit the corrected return or additional information as needed.
- Consult with a tax advisor for specific guidance and to ensure compliance with all requirements.

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