Notice 139 (9)

Was the client required to maintain books u/s. 44AB?

What was the Business shown?

thanks sir for reply on my query.

No assessee was not under 44ab and education business show( home tutuion ) only for 150000/-pa

You could have files ITR4S SUGAM  but check whether now you can file the same by making a online grievance in the portal 

Dear Abhijit,

                I think that if you fill ITR 4 under income from other sources head by showing tution fees then there will be no problem for it.

From my knowledge I know that if your tution centre registered then you can show it in business and profession head in ITR 4. But as I think it is not registered then you can show it Income from other sources head in ITR 4

check  whether item no 6 is also  filled? or  in space of balance sheet the  data is shown under  books of accounts  maintained  section? 

also in aknowledgement , "general part A: section 44AA  status is  shown as NO or not. 

if above clarifications are confirmed then department usually  does not send  notice. 

As per sec 44AA maintenance of books of accounts of necessary if their total income from business/profession(other than specified) exceeds 120000 or in case of gross receipts exceeds 1000000 in any of the previous three years.Income tax department has sent the notice beacuse you should not have filled item no. 53 since as per the above section maintenance of books of accounts is necessary.