Fee charged u/s 234F

When was the original return verified?

The same day it was filed, within due date.

What was defect in the return? Whether it was acceptable?

Yes, it was. P&L and balance sheet was required, which wasn't entered. I had never done this before, but this time I received a defective return notice for the same. Revised return was filed within a month of receiving the notice, but current demand notice says that return was filed 24th May 2021, which is after due of date of 10th January 2021 and hence the fee.

Whether revised return filed u/s. 139(5) or 139(9) ?

It was filed under section 139(9)

That's too good option, & replied within time frame. So, you original return is accepted.

Why demand was raised? It seems the reply to the defect would not have been considered...

I have no idea. 2020-21 was such a tough one with all the issues and no fault of ours. The next 2 years have been successfully processed, but this one was still pending and now they are charging penalty.  

Originally posted by : CA Rashmi Gandhi
	It's technical issue on website, file rectification

I guess so. Filed rectification and also raised a grievance. Let's see what happens.