As per the clause (bb) of Explanation to sub-section 9 of Section 139 of the Act, a return of income shall be regarded as ‘defective’ unless among inter-alia the return is accompanied by the report of the audit referred to in section 44AB, or, where the report has been furnished prior to the furnishing of the return, by a copy of such report together with proof of furnishing of report.

In other words, as per the existing provisions of the Act, such audit report shall be furnished either prior to the furnishing of return or should be accompanied with the return.

Therefore, furnishing such audit report by virtue of CBDT’s order subsequent to the date of filing of return makes the already filed returns defective.

Moreover, many experts are of the view that in the absence of specific reference to section 139(1) in the CBDT order, the due date for filing of ITR is untouched.

In the same manner since the order does not make any reference to clause (bb) of explanation to 139 (9), any returns filed without TAR will make such Returns defective.