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Defective return us 139 (9) invalid return

sainathkatkam (Ser.Accountant) (33 Points)

12 March 2017

I have my file return for the asst year 2016-17 . defective return us 139 (9) error code 31. but many time send mail to correct but in time not reasoned is treated invalid return. but how to treated valid return ple tell me.

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15 Replies

Rahul Prasad (CA Student) (1683 Points)
Replied 12 March 2017

Error code basically says about fill profit and loss and balance sheet. response your notice with a filled X M L with Profit & loss and balance sheet. It will be accepted.

1 Like

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(Guest)

mention cash and bank balance and sundry debtors and sundry creditors plus closing stock

1 Like

Mahesh Babu (CA Final) (618 Points)
Replied 12 March 2017

Dear Sainath,

Kindly submit the onlie response in IT e filing website to Defective return U/s. 139(9) with Valid details in BS and P&L a/c.

and updated the details in online as errors list shown in the last page of Notice received U/s 139(9) of the IT Act.

2 Like

Karanam Vijay Kumar Chowdary (2 Points)
Replied 13 March 2017

Please update your balance sheet a

Feroskhan (AUDITOR ASSISTANT) (43 Points)
Replied 13 March 2017

You received the Error Code 31because of the Tax payer Under the head Profit & gains of Business or Profession but not filled Balance sheet & P&L Account.

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Rohan Junankar (Practise) (36 Points)
Replied 16 March 2017

The assessee has files original return in ITR 4 indicating no account case. The assesse has received interest and remuneration from firm and did not maintined books of accounts so ITR 4S not filled and instead ITR 4 was filled indicating no account case.

The assesse received notice ITR 139(9) and ultimatly the return is invalid.

The original return is belated, so revised retrun cannot be filed.

what is the remedy?

Sanjay S (Chartered Accountant) (1375 Points)
Replied 16 March 2017

@ Mr. Rohan

Since your original return has been declared invalid, its like you never filed a return in the first place. Hence, when an ITR has been declared invalid, there's no question of filing revised returns. Now, you can only file another belated return u/s 139(4) if within the time limits (upto 1 year from end of Assessment Year).

For AY 2015-16, you could file such belated return only upto 31.03.2017. For AY 2016-17, you have time up till 31.03.2018.

I think the reason why your original return was declared defective, could be due to not having filled the figures in certain rows under the 'Non Accounts Case'. For instance, the 'Amount of the Cash balance' in sheet 'Part A - BS' against Item number - 6(d) may not have been filled.

Please do check the reasons stated in the defective notice received from department, so that you dont repeat the same error in the fresh return you are about to file.

1 Like

Rohan Junankar (Practise) (36 Points)
Replied 17 March 2017

Thank you very much ... for suggestions...

Devendra Bohra (2 Points)
Replied 26 May 2017

I have filed return of income u/S 139(4) of one of my client (individual) for the assessment year 2015-16 having income from Partnership firm ( salary, interest from firm) and income from other sources in ITR-4 instead of ITR-3.... have entered all the figures of Balance sheet and profit and loss was left blank.... received a notice for defective return ( error 31) showing probable resolution as " part A of the profit and loss should be entered in corrected return.
My question is that :-
01. Can return form can be changed in reply to notice of defective return
02. Head of income can be interchanged without changing total income...

Regards

D K Bohra