06 July 2023
Dear Sir, I was filed my income tax return for AY 2022-23 and claimed the refund of TDS of Rs 17,993/-. However, I was not able to e- verify the said return within time limitation. On income tax portal the status of return of AY 2022-23 is showing that, "Since the return is not verified within the time allowed , same is deemed to be never furnished" and due to that I was not able to claim the TDS. Now, my question is can I claim the said TDS of AY 2022-23 in the income tax return of current year (AY 2023-24). Further, can I claim the said refund of AY 2022-23 by filing the updated return u/sec 139(8)
06 July 2023
1. Yes, but you will require to offer the relevant income in current AY. 2. Better would be to file ITR of AY 2022-23 after getting permission from JCIT u/s. 119(2)(2) It act. 3. No you cannot file updated ITR when there is refund due.
CAclubindia
