06 January 2017
Due to some medical conditions, I could not file my itr before 30th September 2016(17th October 2016 in this year's case) for Fy 2015-16. Due to excess Tds, I am entitled for a refund.
My query is am I also required to file an application for condonation of delay in filing itr even though I am filing it well within the due date mentioned under Section 139(4) i. e. before 31st March 2018. Or is it applicable only for those claiming refund after the due date mentioned under Section 139(4). I am asking this because before the issuance of circular 9/2015 ,we could easily claim the refund even in the belated return.
06 January 2017
Dear Brijlal Chaudhary,
Yes you can file ITR. No need for condonation of delay. The due date mentioned by you in your case relates to tax audit firms. for individual returns the due date was 31.07.16. But yes you can still file returns and claim refund.