How to file Response to the Notice of Defective return u/s 139(9)

Last Updated On: July 13, 2020, 2:41 p.m.
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FILING RESPONSE TO NOTICE U/S 139(9) OF DEFECTIVE RETURN NOTICE

INTRODUCTION:

Once when the e-Filed returns are processed and the return is termed as defective, the assessee is facilitated to submit the response against defective notice (u/s 139(9)) sent by CPC/AO. An e-filed can be defective for many reasons and common reasons. The reasons are as follows: 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 than 8%.

 

The detailed process to submit the Response to defective notice is as follows:

  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.

 

  • The assessee must click on the “Submit” link under the 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.

 

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

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

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

  • If the company is FII/FPI i.e. if the assessee 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 assessee, the below success screen is displayed.

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

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

 

Withdrawal of Defective response submitted:

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

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

 

 

 

 

 

 

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