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Question ID : 44398

139(9) & 234A

Filing return under 139(1) in time and due to defect notice , assessee responded notice and file ITR U/S 139(9). Can authority charged interest u/s 234A ? Sec 234A specifically mentioned return not filed u/s 139(1) & 139(4). Any case law available to get waiver of interest U/S 234A for filing return u/s 139(9).

Posted by CA. CHAVAN TRUPTI GAJANAN on Dec 31, 2022

Filed Under DIRECT TAXES

Answer ID : 83862

If the defect is rectified and 139(9) return is filed with in the time allowed in the defect notice, 139(1) return filed in time gets valid. Consequently, 234A interest levied is wrong and against law. No case law on hand to substantiate the above, but a corollary to National Insurance Co Ltd vs. CIT (1994) 72 Taxman 161 (Cal).

Posted by B.CHACKRAPANI WARRIER on Jan 02, 2023
Answer ID : 83865

If return is filed in response to notice under section 13(9), interest under section 234A is not leviable.

Posted by CA. chunauti dholakia on Jan 02, 2023