Late return filed before the assessment year ended

The law says there is no prosecution for a Sec 139(1) default if the return is filed before the end of the assessment year. If you filed within that time, point it out with the acknowledgement. The notice may have been generated before your filing was linked.

For AY 2023-24, the assessment year ended on 31 March 2024; a return filed in, say, December 2023 is covered by the proviso. Attach the acknowledgement showing the filing date and e-verification. If the return was filed after the assessment year ended, the protection does not apply and you must rely on other grounds, such as small tax payable or reasonable cause. Late fees and interest still apply to a late return.