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Can i ignore a defective return u/s 139 (9)

kavinandan.s (Student) (30 Points)

04 May 2017

I got a defective return notice from CPC for wrongly opting to 44AD as am a Commission agent, which is not covered under 44AD, now the tax figures are changing because of 234 b and c provision.

My question is, can i ignore the defective return altogether ,as it is invalid, and file a fresh original return.

Experts please advise.

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8 Replies

rama krishnan (12239 Points)
Replied 04 May 2017

if you comply to 139(9) notice, you ll pay only 234 A & B interest. if you file fresh return then you have to pay 234 A interest

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Sunil Sharma (CMA & CS) (584 Points)
Replied 04 May 2017

No you cannot ignore the notice ,Now you have to file a revised return for the same instating the reason for the same in this you can use the communication number and file revised return.

CA Rashmi Gandhi (Chartered Accountant) (86323 Points)
Replied 05 May 2017

You dont ignore notice u/s 139(9).U have to filed return u/s 139(9) where u can submit new X M L file including details of commission & new tax figures

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kavinandan.s (Student) (30 Points)
Replied 05 May 2017

Thank you all.

Sunil Sharma (CMA & CS) (584 Points)
Replied 05 May 2017

Hello Kavinandan

it is irrelevant if filing with new XML or an Older file but file the same with the correct details and within the prescribed time limit check for the errors and rectify it online
Error Code 14 : If you provide negative amount in Gross profit or Net profit sections, ITR is treated as Defective return.
Error Code 8: If you file ITR-4S, even though the total presumptive income u/s 44AD is less than 8% of Gross turnover/Gross receipt”. (In this case, the tax assessee has to file ITR-4 form instead of ITR 4S)
Error Code 31 : Tax Payer having income under the head “Profits and gains of Business or Profession” but not filled Balance Sheet and Profit and Loss Account.
Error Code 38 : Tax determined as payable in the return of income filed but has not been paid.

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Sunil Sharma (CMA & CS) (584 Points)
Replied 05 May 2017

Error Code 14 : If you provide negative amount in Gross profit or Net profit sections, ITR is treated as Defective return.Error Code 8 : If you file ITR-4S, even though the total presumptive income u/s 44AD is less than 8% of Gross turnover/Gross receipt”. (In this case, the tax assessee has to file ITR-4 form instead of ITR 4S)Error Code 31 : Tax Payer having income under the head “Profits and gains of Business or Profession” but not filled Balance Sheet and Profit and Loss Account. (Like in my friend’s case.)Error Code 38 : Tax determined as payable in the return of income filed but has not been paid.

kavinandan.s (Student) (30 Points)
Replied 10 June 2017

Originally posted by : Sunil Sharma
	Hello Kavinandan it is irrelevant if filing with new XML or an Older file but file the same with the correct details and within the prescribed time limit check for the errors and rectify it online Error Code 14 : If you provide negative amount in Gross profit or Net profit sections, ITR is treated as Defective return.Error Code 8: If you file ITR-4S, even though the total presumptive income u/s 44AD is less than 8% of Gross turnover/Gross receipt”. (In this case, the tax assessee has to file ITR-4 form instead of ITR 4S)Error Code 31 : Tax Payer having income under the head “Profits and gains of Business or Profession” but not filled Balance Sheet and Profit and Loss Account. Error Code 38 : Tax determined as payable in the return of income filed but has not been paid.