Notice under Section 139(9)

Responding to a Notice under Section 139(9) of the Income Tax Act

A notice issued under Section 139(9) of the Income Tax Act, 1961 (the Act), informs you that your income tax return (ITR) is defective. This means the ITD (Income Tax Department) has identified some errors or inconsistencies in your return that prevent them from processing it further.

Prompt action is required to address this notice to avoid delays in tax assessment and potential penalties. This article elaborates on how to respond to a Notice under Section 139(9).

Understanding the Notice:

• Carefully examine the Notice to comprehend the specific defect(s) identified in your ITR. The ITD usually provides details about the error and often suggests a potential solution.
• The notice will also mention the last date for submitting your re​sponse, typically 15 days from the date of issuance.

Responding to the Notice:

There are two main ways to respond to the Notice:

1. Online Response:

   • This is the recommended method due to its convenience and efficiency.
   • Visit the Income Tax Department’s e-filing portal: https://www.incometax.gov.in/iec/foportal/
   • Login using your PAN (Permanent Account Number) as the user ID and password.
   • Navigate to the “Pending Actions” section and then select “E-proceedings“.
   • You’ll see a list of any pending actions against your PAN. Click on “View Notice/Letter PDF” for the relevant notice.
   • After reviewing the notice details, click on “Submit Response“.
   • The portal will present you with options based on your agreement with the identified defect(s):
     • Agree with Defect: Select this if you acknowledge the error and want to rectify it. You can then choose between two methods:
       • Offline Utility: This option allows you to download a JSON file containing the error details. You can use tax filing software or a professional to rectify the errors in your ITR offline and then upload the revised ITR using the downloaded JSON file.
       • Online Correction: If the mistake is minor, you might be able to correct it directly on the portal itself. However, this option may not be available for all types of errors.
     • Disagree with Defect: Choose this if you believe the ITD has flagged an error incorrectly. Provide a clear and concise explanation for your disagreement, along with any supporting documents (proof of income, investment details, etc.) that validate your position.

2. Offline Response:

   • While less preferred due to processing delays, you can respond via paper form.
   • Download Form 139(9) from the ITD website or obtain it from an assessing officer.
   • Fill the form with details from the Notice and provide your response (agreeing or disagreeing with the defect) along with justification and supporting documents.
   • Submit the completed form along with supporting documents to the Income Tax Department office mentioned in the Notice.

Important Points to Remember:

• Timely Response: Respond to the Notice within the stipulated timeframe (usually 15 days) to avoid further complications and potential penalties.
• Detailed Explanation: If disagreeing with the ITD’s assessment, provide a clear and well-supported explanation for your position.
• Supporting Documents: Attach relevant documents to substantiate your claims and expedite the resolution process.
• Professional Help: Consider consulting a tax advisor for guidance, especially if the errors are complex or you require assistance with filing any appeals.

By following these steps and adhering to the deadlines, you can effectively respond to a Notice under Section 139(9) and ensure a smooth processing of your income tax return.