Return filing in case of defective return

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This query is : Resolved

jamana (Querist)

10 March 2016 Sir/madam,
one of my client running an educational Institution registered as society filed return of income for the A.Y 2014-15 on 01.09.2015 and received 139(9) notice 3 times and we have filed our replies in response section on website and we received notice again as defective because we have altered income when compared first filed return.so now we want to file a new return for the same A.Y but, we are unable to classify whether it is under original or revised.please advise us..

Thanks in advance.

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)

10 March 2016 it will be a revised return if you had filed return earlier and sent the ack of itr to cpc.

jamana

jamana (Querist)

11 March 2016 But it became Defective know sir... It indicates Return filed is Invalid

jamana

jamana (Querist)

11 March 2016 But it became Defective know sir... It indicates Return filed is Invalid as of my knowledge. please give me the final answer so that i will file my return basing on your opinion....

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)

21 July 2025 In your case, since the originally filed return has been marked defective by the Income Tax Department (under section 139(9)), the return is considered invalid until the defect is rectified.

What to do now?

You need to file a revised return to correct the defect and submit it within the time allowed in the notice.

The revised return is not an original return because you already filed the original return (even if defective).

When filing, select the option “Revised Return” and mention the Acknowledgment Number of the defective original return.

Ensure all corrections/changes are properly made as per the defect notice.

Important:
Filing a fresh “original return” is not allowed once a defective return is filed. You must treat your corrected submission as a revised return.

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