Tax Audit not accepted Return Defective 139(9)

A co-operative society (treated as AOP) has filed ITR on 30.09.2022 for the AY 2022-23. Turnover of which was Rs. 1.51 Crore. Tax audit has been conducted on 27.09.2022 and report and Balance Sheet & P/L A/C uploaded by the concerned Chartered Accountant on 27.09.2022. But the same has not been accepted till 14.12.2022 in IT portal. On 14.12.2022 IT deptt. Send a notice of defevtive return u/S 139(9). Error descripttion is as under
Tax Payer has claimed gross receipt or income under the head “Profits and gains of Business or Profession” more than Rs. 1 crore; however, he has not filled Balance Sheet and Profit and Loss Account and has not got the books of account audited.
Now the the Tax Audit report and PL & BS has been accepted.
What action to be taken to response the notice?