Invalid Return Issue

This query is : Resolved

TARIQUE RIZVI (Querist)
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16 February 2020 Respeted Sir

The assessee had inadvertently filed ITR-4 instead of ITR-1 and that too after the due date as against which notice 139 (9) was issued to correct/rectify the return within 15 days but the assessee did not file the revised return and because of which the return was treated as invalid return on the basis of the order passed u/s 139 (9). The original return was a belated return and was not revised even after receiving 139 (9) notice. Please guide me what to do in such situation.

Asha Kanta Sharma

Asha Kanta Sharma

(Expert)
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26 May 2020 Notice u/s 139(9) is issued when return is found defective and a period of 15 days is provided to the assessee to resolve the same, however if assessee fails to do so, the return is considered as defective and treated as return has never been filed. If the assessee wants to file return later, then he can do so by filing belated return ,
But the last date for belated return is the end of the relevant assessment year. For example, ITR of F.Y. 2018-19 can be filed last upto 31.03.2020.