Order u/s.139(9) of it act treating return as invalid return

Sir,

Have you e-file your response to Notice u/s Sec 139(9) in your income tax login??

No, not filed till date.

Ok sir,

Login to  www.incometaxindiaefiling.gov.in using login credentials.

Go to e-File >> e-File in response to notice u/s 139(9)

Click on “Submit” link under Response column for the respective Defective Return Notice number for which response is required to be submitted.

Complete the Income-tax return like normal Income-tax return (using myITreturn) or Income-tax department’s utility.

Note- Defective Return Notice can be issued by either Assessing Officer( AO) or CPC. In both the cases, screens displayed will be different.

For Defective Return Notice raised by AO

Browse the X M L file of revised return after correcting the defect and click on “Submit”. 

In this case, no further action is required from your side.

In case, Defective Return Notice is raised by CPC

 there will be  column “Do you Agree with Defect?” . If you agree with the defect then select  "Yes". Select ITR Form Name and upload the respective revised return X M L (corrected one).

Note- This option of uploading the revised return XML, will only be given in case you accept the defect, i.e Select “Yes” under column “Do you agree with defect?”

If you do not agree with the defect then select “ No”. You need to provide the remarks under column ”Assessee Remarks” as shown in the below screen, stating the reason as to why you do not agree with the defect.

Note- The error code, error descripttion, probable resolution will be auto -displayed here depending upon the type of defect

If the company is FII/FPI i.e. if the Assessee selects YES in the dropdown displayed under Details for Error Code 3 table, further details needs to be provided by Assessee as displayed in the below screen and Assessee needs to click on Submit.

If the company is not FII/FPI i.e. if the assesse selects NO in the dropdown displayed under Details for Error Code 3 table, Assesse needs to provide the respective remarks in the text box provided and click on Submit.

On successful submission of the response, the success screen is displayed.

Ok sir,

Login to  www.incometaxindiaefiling.gov.in using login credentials.

Go to e-File >> e-File in response to notice u/s 139(9)

Click on “Submit” link under Response column for the respective Defective Return Notice number for which response is required to be submitted.

Complete the Income-tax return like normal Income-tax return (using myITreturn) or Income-tax department’s utility.

Note- Defective Return Notice can be issued by either Assessing Officer( AO) or CPC. In both the cases, screens displayed will be different.

For Defective Return Notice raised by AO

Browse the X M L file of revised return after correcting the defect and click on “Submit”. 

In this case, no further action is required from your side.

In case, Defective Return Notice is raised by CPC

 there will be  column “Do you Agree with Defect?” . If you agree with the defect then select  "Yes". Select ITR Form Name and upload the respective revised return X M L (corrected one).

Note- This option of uploading the revised return XML, will only be given in case you accept the defect, i.e Select “Yes” under column “Do you agree with defect?”

If you do not agree with the defect then select “ No”. You need to provide the remarks under column ”Assessee Remarks” as shown in the below screen, stating the reason as to why you do not agree with the defect.

Note- The error code, error descripttion, probable resolution will be auto -displayed here depending upon the type of defect

If the company is FII/FPI i.e. if the Assessee selects YES in the dropdown displayed under Details for Error Code 3 table, further details needs to be provided by Assessee as displayed in the below screen and Assessee needs to click on Submit.

If the company is not FII/FPI i.e. if the assesse selects NO in the dropdown displayed under Details for Error Code 3 table, Assesse needs to provide the respective remarks in the text box provided and click on Submit.

On successful submission of the response, the success screen is displayed.

No mam, there is no question of issuing n replying to Notice U/S. 139 (9). They issued two notices U/S. 139 (9) on 27.04.2018 & another one on 17.05.2018, but as we never follow any procedure regarding opening and reading of mails recd from ITD, these both notices went un-noticed/un-answered.

Hence, as we have not replied to any of their two notices, they have issued Order U/S.139(9) treating the return filed as invalid. Thats' the matter.

Pl suggest any way.

T & R

Hii Friends,

If  today I file the response to the Order U/S. 139(9), there comes Interest Payable as Interest U/S.234A 7308 + 234B 2842 & 234C 406 Total Payable comes  to  Rs. 6088/-.

Self Assessment Tax of Rs.45080/- was duly paid on 30.10.2017 at the time of filing of Original Return which was payable after taking into account interest also. Thereby, Balance Payable was NIL.

How, now Interest is  payable ?

Pl guide.

T & R

K P Bhanushali

OK, Thanks.

But now what is the way to respond to this notice/communication ?

T & R

You can file Revised Income Return.