Defective notice u/s.139(9) after 15 days

No use to open the closed event,

file revised return u/s. 139(5) IT act, with removal of the defect.

Thank you so much sir.

You are welcome.                   

Upload the defective return

A defective return notice under Section 139(9) requires a response within 15 days of the notice date. If you missed that window, here is what you can do.

Check the notice date first. Log in to the income tax portal, go to e-Proceedings, and confirm exactly when the notice was issued. The 15-day count runs from that date, not from when you saw it.

Your options now:
1. If the 15-day window just passed (within a few days), try responding anyway. The portal sometimes allows a late response and the assessing officer has discretion to accept it.
2. For AY 2026-27 returns: file a revised return under Section 139(5) before July 31, 2026. A revised return filed on time effectively supersedes the defective return. This is the cleanest fix.
3. If both deadlines have passed, file a condonation of delay application under Section 119(2)(b) with your jurisdictional CIT. This is not guaranteed, but genuine reasons (illness, travel, technical portal issues) are accepted.

The most common root cause of 139(9) notices this season is a mismatch between TDS gross receipts in Form 26AS and income declared in the return. Check your 26AS and AIS before revising.

This [guide on Section 139(9) defective return notices](https://taxgarden.in/blog/section-139-9-defective-return-notice-how-to-respond-fix-itr-india) covers the response process step by step.