Return become invalid
This query is : Resolved
13 May 2015
sir,
I have filed a return AY 2013-14, and a notice u/s 139(9)has been received. And Now before rectifying it, Return became INVALID.
Can i have any other option for rectifying.
I have filed a return AY 2013-14, and a notice u/s 139(9)has been received. And Now before rectifying it, Return became INVALID.
Can i have any other option for rectifying.
14 May 2015
If the taxpayer does not rectify the defective return within the period of 15 days or the extended time period,
then the return shall be treated as void-ab-initio and it shall be deemed that the assessee has not filed the income
tax return.
However, in case the assessee rectifies the defect after the period of 15 days or the extended period but before
the completion of assessment, then the income tax officer may condone the delay and treat the income tax return
as a valid return.
The income tax officer can treat the return as valid return even if it is a defective return. But, if the assessing
officer considers that return as defective, then he is bound to intimate the defect to the assessee.
Date of Intimation means the date on which the letter specifying the defect is received by the assessee.
then the return shall be treated as void-ab-initio and it shall be deemed that the assessee has not filed the income
tax return.
However, in case the assessee rectifies the defect after the period of 15 days or the extended period but before
the completion of assessment, then the income tax officer may condone the delay and treat the income tax return
as a valid return.
The income tax officer can treat the return as valid return even if it is a defective return. But, if the assessing
officer considers that return as defective, then he is bound to intimate the defect to the assessee.
Date of Intimation means the date on which the letter specifying the defect is received by the assessee.
Message likes :
1 times
15 May 2015
Thank u sir.
And i hav an another doubt.
Can i file a fresh return for the same A.Y.
And i hav an another doubt.
Can i file a fresh return for the same A.Y.
15 May 2015
No. You cannot file fresh return for the same AY
Message likes :
1 times
15 May 2015
what is the remedy for solving the issue?
15 May 2015
You can directly contact your AO, whether he will agree with revised return
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- About TDS & Income Tax
- Pass word to open justification report for Q1 for FY 2026-27
- Section 194JA & JB Income which ITR Form to use
- PPF interest-As Exempt Income disclosure
- Scrutiny and reopening of past returns
- Booth for sales promotion
- Type of Capital Gain
- F & O PROFIT REPORTING FOR AY 2026-27
- FEMA regulation Act. for inward remitance
- Grand in aid
- TDS on Rent received on redevelopment of building
- Tax on Deemed Capital Gain
- Indian IT Portal issue in computing tax as per UK-India DTAA
- Capital Gains on sale of residential flat
- Upload Level ValidationITR3Category of Defect B/D
- PF Taxable Income
- Clarification on Tax Audit Applicability and Reporting of F&O Transactions in ITR-3
- Interest credited in FY2025-2026 & TDS therein by EPFO does not reflect in AIS or Form 26AS
- 44ad eligble money lending interest
- Taxation in the hands of Landowner under JDA
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
