Defective or Incomplete return U/S 139 (9) of Income Tax

Defective or Incomplete return U/S 139 (9)

The Assessing Officer considers that the return of income furnished by the assessee is defective. It's normal to make a mistake or two when you're doing something you don't do often or aren't used to - like wrong filing an income tax return, Sometimes what happens is we miss to enter some information, then the real problem starts. Sometimes one can be two errors. In such cases, your return is treated as a 'defective return' and the Income Tax Department will then issue you a notice of defective return under section 139(9) to correct the errors. If not corrected in time, these mistakes can lead to unpleasant reactions, so check carefully before filing.

When Situations for defective return will be issued

In many cases, the return of income is considered defective in the following cases:- 

Return form not filled properly - All the items in the income tax return form are not filled in the manner indicated in the return form. Incomplete ITR, Missing information on taxes, Related to books of accounts, TDS claimed but corresponding income not offered for tax, Related to Cost Audit, Related to Income Tax Audit, Incorrect details in ITR  etc. If any schedule in the relevant form is not applicable to an assessee, it should be scored across NA, if any item is not applicable, "NA" should be written against it. One should write "NIL" to denote zero image. No column or row should be left blank. Otherwise the return may be liable to be defective or even invalid.

Intimation of defect :- The Assessing Officer may intimate the defect to the assessee.

Time-Limit for rectification of defect:- 

The Assessing Officer may give the assessee an opportunity to rectify the defect within a period of 15 days from the date of such intimation. This time-limit may be extended by The Assessing Officer on an application by the assessee.

If, however, an application filed by an assessee for extension time is not disposed ( i.e, no action is taken and the assessing Officer remains silent), then only conclusion is that time asked for by the assessee has been granted by the Assessing Officer.

If the defect is not rectified by the assessee within 15 days or such extended period, the original return shall be treated as an invalid return. This means it will be treated as if no income tax return has been filed. Then the Assessing Officer will treat the return as an invalid return and other provisions of the Income Tax Act will apply as if the assessee had failed to file the return.