Return Invalidated for AY 21-22 - tax audit not performed but income is below 5cr lmit

Hi experts,

We have received a return invalidated notice u/s 139(9) for AY 21-22 stating

However, for our concern ,  the total sales / revenue is below the 5 cr limit and all the revenue is also from digital banking. Hence, we are not applicable for tax audit based on this provision.  

We have already received an earlier defective notice In August 2022 with this, however we have replied to the defective return notice stating that the above information i.e. total sales is below the 5 cr limit hence not applicable for tax audit. 

Yet, we have once again received the defective return and now the return filed has been invalidated. 

We have refund to be obtained from the return.

Please advice how this issue can be resolved.

Thank you.