Notice under section 139(9)

CA Mitesh N Kothari (9821662799) (391 Points)
Replied 21 November 2014

Revise your return u/s 139 (5).

And after few apply for rectification u/s 154.

1 Like

Amit (Manager) (21 Points)
Replied 03 May 2015

Hi,

I have Not received any notification regarding U/S 139 (9) for the assesment year 2013 , however in the income tax e filing website the same is shown as defective notice sent 6 months back -U/S 139 (9) for the financial year (2013), the only information i had received is that my file is sent to AO for processing afterwards i have neither received any notice nor any reminders for the same (i believe the Notice and reminders are being sent by email, as i have changed my residence)

Please let me know if i can submit the rectified returns now without any penalty or i should contact the CPC for getting the notice

Thanks

Amit Bandekar

CA HAYEDAR SHAIKH (Practice ) (627 Points)
Replied 04 May 2015

Dear Amit,

Firstly, check the details given regarding defective return.(Password)

If you have filed your return online, prepare an corrected X M L and check that X M L through the utility provided by income tax site and upload the same under the caption efiling in response to notice u/s. 139(9). For this purpose you need to have password.

If you have filed your return physically, please contact your concerned AO.

Akshay (PARTNER) (32 Points)
Replied 28 June 2015

Hello friends,

My client has also received notice u/s 139(9) error code 31 for which discripttion comes as follows as "Assessee has offered income under the head “Profits and gains of Business or Profession”, but has not furnished any details in the Balance Sheet and/or Profit and Loss Account" but I have checked the return filed and filed the details of Profit & Loss A/c.

Please suggest how to solve this problem.

Akshay (PARTNER) (32 Points)
Replied 28 June 2015

Hello friends,

My client has also received notice u/s 139(9) error code 31 for which discriptttion comes as follows as "Assessee has offered income under the head “Profits and gains of Business or Profession”, but has not furnished any details in the Balance Sheet and/or Profit and Loss Account" but I have checked the return filed and filed the details of Profit & Loss A/c.

Please suggest how to solve this problem.

Monica Hemrajani (Student CA Final ) (39 Points)
Replied 22 July 2015

Dear Sir,

This error arises due to non Filing of Balance sheet and Profit / Loss Account along with return as usually every assessee now becomes liable to maintain Books of Account u/s 44AA. To rectify the above error you need to generate New XML with complete information pertianing to Balance sheet and Profit and Loss. You can then login to E filing , go to e file, efile in response to Sec 139(9) , Select ITR name, AY for Rectification and acknowledgement No. of Original Return. It will then ask you for password which you can see on notice received by you. And then attach the XML generated.You will receive a mail confirming the rectification process.

Suggestions and Correction are welcomed

Shikha (student) (21 Points)
Replied 21 August 2016

Hi, in my case also there was demand payable due to negetive figure in income under the head house property was shown as positive and i filed the original return at 12.03 am (3 minutes late from the due date). When i noticed the demand, i revised the return and corected the figure. But i have recieved 139(9) because there was a demand payable in the original return filed and i guess my revised return was not considered.

Shall i select yes agree with the demand and upload correct X M L? Becuase i believe my revised return has not been considered as my original might be considered belated

ACA Anurag (Enjoy the little things) (14706 Points)
Replied 21 August 2016

Dear Anil ,

just revised your return online .

Hope your query is resolved

Originally posted by : Anil

Hi Experts, I have received a Notice under section 139(9). The notice has an error code as "38" and error descriptttion as "Tax determined as Payable in the return filled by you has not been paid".

Upon checking the ITR form filed by me, i found that i have entered "ITR - Income from Salary" as " Form 16 - Gross Salary without HRA deduction" instead of "Form 16 - Income Chargeable under the head 'Salaries'" (I do not have any income apart from salary). As "Gross Salary" (without HRA deductions) is greater than "Income Chargeable under the head salaries" (with HRA deductions), there was "Tax Payable" amount pending in my return. With out noticing all these issues, i have filed the return, as a result of this i have received a Notice under section 139(9) to pay the remaining the tax.

I am not sure what do now,

- Can i file the "e-File in response to notice under section 139(9)", with the corrected "ITR - Income from Salary", with "Form 16 - Income chargeable under the head salaries" (instead of Gross Salary) ? Any supporting documents to be sent like Form 16 etc... ?

- If not the above what else can i do, to avoid paying the tax requested as per the notice?

Experts, Please help me with my problem, as i have been notified that I should respond in fifteen days.