An e-filed Income Tax Return can be defective for Many reasons and common reason among them are Gender Mismatch, Non-filing of P&L & BS details in ITR, Sales/Gross receipts of business or profession is greater than 100 lakhs and AUDIT INFORMATION not completely filled, In case of ITRS Presumptive  Income is less that 8% and many more such reasons. In this article we have discussed how to file response against defective notice (u/s 139(9)) sent by CPC/AO.

Introduction

Once the e-Filed returns are processed and the return is termed as defective, assesse is facilitated to submit the response against defective notice (u/s 139(9)) sent by CPC/AO.

Process

The detailed process to submit the Response to defective notice is as below

1. Login on to incometaxindiaefiling.gov.in with your User ID, Password and Date of Birth/ Incorporation

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

3. On successful validation if there is any defective notice raised by either CPC/AO, the below screen will be displayed

  • Assesse must click on “Submit” link under Response column for the respective defective notice number in order to submit the response.
  • For defective notice raised by AO, the below screen will be displayed.

  • Assesse selects the ITR from the drop down and uploads the respective XML file and clicks on Submit. Once the response is successfully submitted, the below success page will be displayed.

  • For defective notice raised by CPC, the below screen will be displayed.

  • If the assesse Agrees with the defect i.e. assesse selects Yes under column “Do you agree with defect?”, Assesse needs to upload the respective return XML.
  • If the assesse does not agree with the defect i.e. assesse selects No under column “Do you agree with defect?”, Assesse needs to provide the remarks under column Assesse Remarks as shown in the below screen.

  • If the Error Code value is “3” and the assesse does not agree with the defect i.e. assesse selects No under column “Do you agree with defect?”, Assesse needs to provide the additional information as shown in the below screen.

Response Defective 6

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

Response Defective 7

  • If the company is 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 by the assesse, the below success screen is displayed.

  • Assessees can click on “View” link under Response column to view the response submitted. The below details will be displayed.

  • Click on Transaction ID to know the details of response submitted.

Note: To view the XML or ITR (PDF), please do to My Account -> e- Filed Returns/Forms

Withdrawal of Defective response submitted

  • Assesse is allowed to withdraw the response submitted for any defective return within 3 days of submission.
  • Assesse needs to click on Withdraw link under Response column.
  • Details of the submitted response will be displayed. Assesse needs agree to withdraw by checking the checkbox and click on Confirm Withdrawal button.

Response Defective 12

  • Once the response has been withdrawn successfully the below screen is displayed.
    Response Defective 13

Disclaimer: The contents of this article are for information purposes only and does not constitute advice or a legal opinion and are personal views of the author. It is based upon relevant law and/or facts available at that point of time and prepared with due accuracy & reliability. Readers are requested to check and refer to relevant provisions of statute, latest judicial pronouncements, circulars, clarifications etc before acting on the basis of the above write up.  The possibility of other views on the subject matter cannot be ruled out. By the use of the said information, you agree that Author / TaxGuru is not responsible or liable in any manner for the authenticity, accuracy, completeness, errors or any kind of omissions in this piece of information for any action taken thereof. This is not any kind of advertisement or solicitation of work by a professional.

(Republished with Amendments by Team Taxguru)

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