Notice u/s 139(9) received when income is less than 3.00 lac

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Pradeep patidar (Querist)
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31 March 2015 An Assessee has recently received a notice u/s sec. 139(9) stated that he has not filed return for AY 2013-14. While his income for AY 2013-14 is less then basic Exemption limit. now Department say that file your return Quickly. Is he required to file a return u/s 139(1){as said by department} for AY 2013-14.

Provided that Assessee has already filed a return for AY 2014-15.

CA. SHIVA SHANKARA R. SHETTY

CA. SHIVA SHANKARA R. SHETTY (Expert)
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01 April 2015 You can file the income tax return for the AY 2013-14 even the total income less than threshold limit.

You can file against notice u/s. 139(9). There is no connection between AY 2013-14 and AY 2014-15. Both are treated as independent returns.

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Pradeep patidar

Pradeep patidar (Querist)
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16 April 2015 I think I can file a return for AY 2013-14 but it is not mandatory required to file a return beacause of exemption limit. Am I right?

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Pradeep patidar

Pradeep patidar (Querist)
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16 April 2015 I think I can file a return for AY 2013-14 but it is not mandatory required to file a return beacause of exemption limit. Am I right?

Asha Kanta Sharma online

Asha Kanta Sharma

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04 August 2024 You are correct in your understanding, but let's break it down further:

### **1. Understanding Notice u/s 139(9)**

- **Section 139(9)** deals with defective returns. If the Income Tax Department has issued a notice under this section, it means that there is an issue with the return you filed or you have not filed a return when required.

### **2. Filing Requirement Based on Income**

- For **AY 2013-14**, the basic exemption limit for an individual was ₹2.5 lakh. If your total income was below this threshold, you were not legally required to file a return under normal circumstances.

### **3. Filing a Return When Not Mandated**

- **Voluntary Filing:** Even if your income is below the exemption limit, you can file a return voluntarily. This can be useful for keeping your records updated or in case you want to carry forward losses.
- **Compliance with Notice:** If you receive a notice, you are expected to respond. In this case, if the department has asked you to file a return for AY 2013-14, you should comply to avoid any future complications or penalties.

### **4. Response to Notice**

- **File a Return:** To address the notice, you should file the return for AY 2013-14 as per the request. This will ensure that your records are complete and there are no discrepancies.
- **Exemptions:** While you may not have been legally required to file based on your income level, responding to the notice is essential.

### **5. Consequences of Non-Compliance**

- **Penalty:** If you do not file a return after receiving such a notice, there may be penalties or further complications.
- **Record Keeping:** Filing the return helps keep your records clear and avoids any potential issues with the tax authorities.

### **Steps to Follow:**

1. **Prepare and File the Return:** Even though you were not obligated to file, prepare and file the return for AY 2013-14, mentioning your income as below the exemption limit.
2. **Acknowledge the Notice:** Ensure you acknowledge the notice by filing the return and, if necessary, include an explanation for why the return was not filed earlier.
3. **Consult a Tax Professional:** If needed, consult with a tax advisor to ensure you comply correctly and handle any issues that arise from the notice.

### **Summary**

While you might not have been required to file a return for AY 2013-14 based on your income, you should respond to the notice under section 139(9) by filing the return for that year. This will help you address the notice and avoid potential penalties or issues with the tax authorities.