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TMI Blog2023 (5) TMI 828X X X X Extracts X X X X X X X X Extracts X X X X ..... aken by the assessee are as under: "1) For that on the facts and circumstances of the case, Ld. CIT (Appeals) was grossly erred in confirming the intimation issued U/s 143(1) when the return of income filled was held as invalid return u/s 139(9) of the Act. 2) For that on the facts and circumstances of the case, Ld. CIT (Appeals) was erred in not holding that once a return is held as invalid return U/s 139(9), such return filled became non-est as if no return is filled and processing of same U/s 143(1) is liable to be cancelled, annulled and held to be void ab-initio. 3) For that on the facts and circumstances of the case, Ld. CIT (Appeals) was wrong in holding the processing of return of income U/s 143(1) as valid when prior to such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of bus and mini bus passenger carriers at Durgapur (West Bengal) and had filed its return of income on 31.03.2016 reporting a total income of Rs. 14,134/-. In the return filed by the assessee, it had shown total receipt of Rs. 16,00,787/- against which a deduction of Rs. 15,86,653/- was claimed as amount applied to charitable or religious purposes in India during the year. Return of the assessee was processed by Centralized Processing Centre (CPC) of the Income Tax Department, Bangalore. During the course of processing, CPC found that the return of the assessee is defective, pointing the defect as "The income of Assessee exceeds 2 lacs and Audit Flag is NO". CPC issued a notice u/s 139(9) of the Act dated 20.04.2016 which was served on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nities were afforded to the assessee to rectify the defects as per the following: Sl No. Reminder Date Reminder Communication Reference No 1 31.05.2016 CPC/1415/G5/1600111455 Inspite of being afforded adequate opportunities, the assessee has not rectified all the aforementioned defects noticed in the return of income. Accordingly, as per provision of section 139(9) of the Income Tax Act, 1961, the return of income for AY 2014-15 filed by the assessee on 31.03.2016 vide Acknowledgement Number 149386451310316 is treated as invalid return. Nirmala, Deputy Commissioner of Income Tax, CPC Bangalore 4. Thereafter, CPC processed the invalid return u/s 143(1) of the Act vide intimation dated 25.03.2017 with communication reference no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e use of. 8. We have heard the rival contentions and gone through the material placed on record. Before adverting on the issue, we refer to the provisions of section 139(9) and 143(1) of the Act for a better gainful understanding. These sections are reproduced as under: A "Section 139(9): Where the [Assessing] Officer considers that the return of income furnished by the assessee is defective, he may intimate the defect to the assessee and give him an opportunity to rectify the defect within a period of fifteen days from the date of such intimation or within such further period which on an application made in this behalf, the [Assessing) Officer may, in his discretion, allow; and if the defect is not rectified within the said period of fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner may declare- (a) a return invalid for non-compliance of procedure for using any software not validated and approved by the Director General. (b) a return defective under sub-section (9) of section 139 of the Act on account of incomplete or inconsistent information in the return or in the schedules or for any other reason. (ii) In case of a defective return, the Centre shall intimate this to the person through email or by placing a suitable communication on the e-filing website. (iii) A person may comply with the notice regarding defective return by uploading the rectified return within the period of time mentioned in the notice. (iv) The Commissioner may, in order to avoid hardship to the person, condone the delay in up ..... X X X X Extracts X X X X X X X X Extracts X X X X
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