It often happens that while filing income tax returns, we omit things or commit some mistakes. These mistake(s) make your return “defective,” and you’re issued a notice of defective return u/s 139(9). Section 139(9) of the Income Tax Act, 1961, states that when a return is found defective, the A.O. gives you a period of 15 days to correct the mistake. The return can be considered defective for one or many reasons, as stated below.
Once you’ve been served with notice of defective return u/s 139(9), you must correct your return by revising it within 15 days from receipt by the Income Tax Department. You can also apply for an extension by writing an application to the Assessing Officer (A.O.) requesting an extension of the deadline for filing a revised return. Practically, it is seen that even a taxpayer rectifies the defect after the expiry of fifteen days. Still, before the assessment is made, the Assessing Officer may condone the delay and treat the return as valid.
Your defective return will be treated as a non-filed or invalid return. This means the Income Tax Department will consider it as if you’ve not filed a return for the year. Consequently, your refund will also not be processed by the Income Tax Department, if any.
Step 1: Click on pending actions on the dashboard and then on e-proceedings.
Step 2: If you have not received any notice, you will see No e-proceedings records
Step 3: If there is any proceeding, you will see it in your pending actions.’ Click on ”For your action and view Notices“
Step 4: Click on ‘Notice/ Letter pdf’ to view the notice.
Step 4 (A): After you have viewed your notice, click on submit a response.
Step 5: After you have clicked on submit a response, you will see a response page where you will have to agree or disagree with the notice.
Step 6: If your response is ‘agree,’ you will see a screen where you will have to provide response for the said defect.
Step 6 (A): If you disagree with the notice, you can select disagree in the given column and give reasons for the disagreement in the text box provided.
Step 7: Now, if you have selected the agree-on option and offline utility as the mode of response, submit the attachment file for rectifying the defect.
Earlier, it was possible to withdraw your response submitted to the defective return notice under section 139(9). But this functionality is no more available. Hence, now you cannot withdraw the response made; instead, you can update or view the same.