Received a notice u/s 139(9) for A.Y.16-17 from CPC asking to rectify the defective return with in the specified time. But, failed to do so. Hence, CPC passed a order declaring IT return as invalidated. Any suggestions on how to proceed further for claiming Pending TDS regarding A.Y.16-17.. Can return be filed u/s 119(2)b...
04 August 2024
If you've received a notice under Section 139(9) for AY 2016-17 stating that your return has been invalidated due to defects and you failed to rectify it within the specified time, you can take the following steps to proceed with claiming pending TDS and addressing the situation:
### **1. **Rectify the Defective Return**
Since the return for AY 2016-17 was invalidated, you will need to address this to claim any pending TDS and fulfill your tax obligations.
### **2. **Filing a Fresh Return**
You cannot directly file a new return for AY 2016-17 as the original return was declared invalid. However, you can request condonation for the delay in filing the return. Here's how:
### **3. **Condonation of Delay**
Under Section 119(2)(b) of the Income Tax Act, you can seek condonation of delay for filing the return if you missed the deadline due to genuine reasons.
**Steps for Condonation Request:**
- **Preparation of Request:** - **Draft a Letter to the CIT**: You will need to draft a formal request to the Commissioner of Income Tax (CIT) explaining the reasons for the delay and why the return was not filed or rectified within the specified time.
- **Key Points to Include:** - **Reasons for Delay:** Clearly explain why you could not rectify the return or file it on time. - **Supporting Documents:** Attach any relevant documents that support your case (e.g., evidence of TDS deductions, previous notices, etc.). - **Details of the Return:** Mention details of the invalidated return, including the PAN, assessment year, and any reference numbers from the notice.
- **Submission:** - **Offline Submission:** Generally, a condonation request is submitted offline. Send the request to the concerned CIT’s office. You can find the address on the official Income Tax website or from local tax offices. - **Online Submission:** While the traditional approach is offline, some jurisdictions may accept such requests online through the Income Tax e-filing portal. Check the portal or contact your local tax office to confirm if online submission is an option.
### **4. **Claiming Pending TDS**
- **File a Revised Return**: Once the delay is condoned, you may be allowed to file a revised return for AY 2016-17 to claim the pending TDS.
- **TDS Credit**: Ensure that you accurately reflect the TDS credits in the revised return. The TDS details should match those reflected in Form 26AS.
### **5. **Format for Condonation Request**
Here is a basic format for a condonation request letter to the CIT:
**To** The Commissioner of Income Tax **[Address of the CIT Office]** **[City, State, PIN Code]**
**Subject: Request for Condonation of Delay in Filing Income Tax Return for AY 2016-17**
**Respected Sir/Madam,**
I am writing to seek condonation of delay in filing my Income Tax Return for the Assessment Year 2016-17. Due to [provide a detailed explanation of the reasons for the delay], I was unable to rectify the defective return or file it within the stipulated time.
**Details of the Return:**
- **PAN:** [Your PAN] - **Assessment Year:** 2016-17 - **Original Return Date:** [Original date of filing] - **Notice Reference:** [Reference number from the notice]
**Reason for Delay:**
[Explain the reasons for the delay. Be honest and provide as much detail as possible.]
I have attached supporting documents [list documents] and kindly request you to consider my application for condonation of delay so that I may be allowed to file a revised return and claim the pending TDS.
I appreciate your understanding and look forward to a favorable response.
Thank you.
**Yours sincerely,** **[Your Name]**
---
**Additional Tips:**
- **Follow-Up:** After submitting the request, follow up with the CIT office to ensure that your request is being processed. - **Professional Advice:** It might be beneficial to consult a tax advisor or professional to assist you with this process and ensure compliance.
By following these steps, you should be able to address the issue of the invalidated return and proceed with claiming any pending TDS.
CAclubindia
