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All about defective ITR u/s 139(9)

Defective ITR U/S 139(9)

A defective return u/s 139(9) reveals that a taxpayer has made any mistakes or found any incomplete or inconsistent information in ITR (Income Tax Return). If your return is found defective, the Income Tax Department will send you a defective notice under section 139(9) of the Income Tax Act via an email on your registered email id or post and the same can be viewed by logging in on the e-filing portal. In this article, we will discuss “All about defective ITR u/s 139(9)” and expected reasons, which you can get a Defective Return notice u/s 139(9) and how to respond to it.

Reasons for receiving Defective Return Notice u/s 139(9):

  1. Missing information on taxes: If the tax details of tax deducted at source (TDS), tax collected at source (TCS), advance tax, or tax on self-assessment paid along with interest u/s 140A (if any) have not been paid or have been wrongly claimed.
  2. TDS claimed but corresponding income not offered for tax: 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.
  3. Incorrect details in ITR: “Gross Total Income” and all the heads of income are entered as “nil or 0” but tax liability has been computed and paid.
  4. Mismatch in the name: The name of the taxpayer in ITR does not match with the “Name” as per the PAN card.
  5. Related to books of accounts: Taxpayer having income under the head “Profits and gains of Business or Profession” but has not filled Balance Sheet and Profit and Loss Account.
  6. Incomplete ITR: If you fail to file a return in the given prescribed format or forget any mandatory field empty.

The time limit of respond to a Defective Notice sent by the Income Tax Department:

If your return is found defective, you will get 15 days of time from the date of receiving the notice or as the time duration specified in the notice to rectify the defect in the return filed by you. However, you may seek an Adjournment and request for an extension.

If the defective notice is not rectified within the specified period, then your return may be treated as invalid, this means it will be considered as if no income tax return has been filed. and therefore the assessee shall be treated as if he has not filed a return and be subjected to penalty or interest in accordance with the Income Tax Act.

if the defective income tax return is rectified before the assessment is completed, Then the Assessing Officer may allow for the delay and treat the return as a valid return.

Steps to be taken

Here is a step-by-step guide on how to revise your income tax return in response to the notice on the new e-filing tax portal, as per the income tax department’s website.

Step 1. Open the income tax e-filing website and log in to your account with your User ID and password.

Step 2. Click on the ‘e-File’ tab and select the option ‘e-File in response to notice u/s 139(9)’. A list of defective return notices will be displayed based on your case.

Step 3. Under the Response column, click on the “Submit” link for the respective defective return notice number in order to submit the response for the same.

Step 4. All identified defects from the filed ITR will be displayed. Then choose Yes/No from the “Do you agree with Defect?” column.

  – If you choose Yes, then upload the revised return XML and click the submit button.

   – If you choose No, then you need to enter remarks under “Assessee Remarks” stating

 –  the reason for disagreeing with the defect and then click the submit button.

Step 5. To view the submitted response, click the “View” hyperlink under the “Response” column and then click on the transaction ID to know the details of the response submitted.

An Assessee is allowed to withdraw the response submitted for any Defective Return within 3 days of submission. Assessee needs to click on the “Withdraw” link under the Response column. Details of the submitted response will be displayed.

In case you are puzzled about the defective ITR u/s 139(9), feel free to consult the income tax experts at K M GATECHA & CO LLP. You can get comprehensive assistance and the best services on income tax Returns Filing online and offline. You can also clear your doubts by simply calling us at +91 8000057972 or emailing us the same at services@kmgcollp.com.

Frequently Asked Questions:

If the defective notice is not rectified within the specified period, then your return may be treated as invalid, this means it will be considered as if no income tax return has been filed. and therefore, the assessee shall be treated as if he has not filed a return and be subjected to penalty or interest in accordance with the Income Tax Act.

If your return is found defective, you will get 15 days of time from the date of receiving the notice or as the time duration specified in the notice to rectify the defect in the return filed by you. However, you may seek an Adjournment and request for an extension.

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