Notice under section 139(9)error code 2- itr2- assessment year 2018-19

ITR 9198 views 15 replies

Ramya

Others

30 Points Joined July 2014

Hi, Need some help from the experienced people in this group.
I had filed the IT Returns for my Dad for the assessment year 2018-19 and 2 days back received defective notice u/s 139(9). The error mentioned is provided below. I had filed ITR2 Returns since there was capital gains involved. Any pointers on what needs to be done? Thanking you in advance

Adding a few more details
For Salaries -Schedule S (Details of Income from Salary) was filled
For Income from House Property - Schedule HP (Details of Income from House property) was filled
For Total Capital Gains - Schedule CG (Capital Gains) was filled
For Income from Other sources (Interest income) - Schedule OS (Income from Other sources) was filled

The above contributed towards Gross Total Income

Tax computation was done as two parts
1.Tax at Normal Rate on Aggregate income
2.Tax at special Rates on Loan term capital gains @ 20%

Under TDS Section:
1. 18 C(1)- Details of tax deducted at Source on Income was filled for the TDS Deducted by Bank. (as per form 16A issued by Deductor)
2. 18 C(2)- Details of tax deducted at Source on Income was filled - as per form 26QB/26QC Furnished issued by Deductor - My dad was the seller and Buyer deducted TDS AT 1% of total sale consideration. Same details were reflected in my dad's 26ASFor m as well.

Now, I am unable to understand the defective notice as to which income on which tax was deducted had to be entered in the schedules.

Replies (15)

CA. Kasi Reddy Nallappa Reddy

Chartered Accountant

153 Points Joined February 2017

As per my understanding the date of filing original return was 08-04-2019, as per section 139 the last date for filing of the belated ITR for the FY 2017-18 would be 31.03.2019. Therefore you are not eligible to file the return and filed, that's may the reason for getting defective return.

Ramya

Others

30 Points Joined July 2014

Sir. The return was filed in Jul 2018 for AY-2018-19 AND it was in ITRV Received status till date. But 2 days back We received a CPC Communication for Defective return under 139(9). but when we check efiling login , under response for 139(9) it is displaying no records found.

Also, for the TDS credit that was considered during Filing, its corresponding income was also considered (for TDS Deducted from Bank, corresponding income was considered under the Income from other sources schedule, and for TDS deducted as part of Land sale, the income was mentioned under the capital gains section.

So unclear why the 139(9) was received.

Kindly revert.

CA. Kasi Reddy Nallappa Reddy

Chartered Accountant

153 Points Joined February 2017

Request you login into the portal and check under the tab name called " For Your Action"

Firoz Ali Shaikh

2 Points Joined April 2019

I'm also facing this same issue and i've got the CPC defective notice stating an error code 2 but when i login to the portal and check for response to notice under 139 no records found and for your action same message no records found. When i check the ITR return status it is showing me as e verfied.

Unable to understand, any help would be great.

Shloka Madhavan

Teacher

301 Points Joined March 2019

You have to respond to the defective notice within 15 days from the date of issue, otherwise the return will be treated as 'Invalid'. The updation of the notice on e-filing site takes about 4 to 5 working days; so check it frequently for the reply. The reaseon for the defect and probable solution to remove the defect are provided in the notice itself.

For more details on how to reply refer:

https://www.hostbooks.com/in/blog/tax/defective-return-notice-u-s-1399-reasons-rectification/

SAUBHIK DATTA

Service

57 Points Joined June 2014

I also faced the same issue. I had filed ITR 2. But, this year there was no income under CG and HP. So, those two schedules I left blank. Last year also I had kept the HP schedule blank, but there was no such notice.

CA. Kasi Reddy Nallappa Reddy

Chartered Accountant

153 Points Joined February 2017

Please speak with CPC people, we may come to know what would be the reason for the defective return.

Shefali Mishra

2 Points Joined April 2019

I had got same notice error code 2, 2 days back. I called CPC support, but they said they dont have details . I have to either accept or reject. If reject also they didnot give calrity as what next. I had tallied my TDS filling with form 26AS , no difference. Dont understand the notice.

Vineet Jain

2 Points Joined April 2019

Hi ramya, How did you resolve this. I also got this notice from CPC. Please do let me know. Thabjs in advance

Ramya

Others

30 Points Joined July 2014

Hi Vineet on re verifying the 26as I observed there was additional amount credits which was not there when I had downloaded 26as in month of jul 2018..so I paid the additional income tax on the same and refiled the itr

Priya

Senior manager

22 Points Joined April 2019

Hi, even i have received the notice. I am not able to figure out any difference between 26AS and my tax returns but it has been marked as defective with the following message ."The gross receipts/income, on which tax has been deducted, are to be entered in the schedules under the respective heads of income, as they are assessable in the year in which the credit for the TDS is being claimed."

Can someone guide me through this? I had received tax refund for 16-17 in Aug 2017, which i have not mentioned in my returns for 17-18.My form 26AS shows this tax refund. Could this be the reason for the discrepancy?

praveengorthi

Mis Executive & Certified Tax Return Pre

67 Points Joined April 2012

Hi, I also received the same notice under error code - 2. Error descripttion is " As per Rule 37BA of the Income Tax Rules, 1962, read
with Section 199 of the Income Tax Act, 1961, credit of tax
deducted at source shall be given for the assessment
year for which such income is assessable.
As seen from
the return of income filed, credit for TDS has been claimed
but the corresponding receipts/income has been omitted to
be offered for taxation.
The above omission is a defect,
as per clause (a) of the Explanation provided under
section 139(9). "

Can someone guide. Thanks in advance.

Vilas Dhote

8 Points Joined January 2019

The gross receipts shown in Form 26AS, on which credit for TDS has been claimed, are higher than the total of the receipts shown under all heads of income, in the return of income. Thus, while credit for TDS is being claimed, the corresponding receipts are not offered in the respective income schedules, to arrive at the taxable total income Hence, the return of income filed is regarded as defective, as provided in Explanataion (a) under section 139(9) error code 202 how do i respond to this notice?