Claim of Financial year (2022-23) ,Assessment Year 2023-24 TDS

This query is : Resolved

Radha Sudhaker (Querist)
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15 July 2024 My mother aged 76 retired from service getting pension and also other incomes through FDs. However her total income is less than 5Lakhs.
She was not filing her ITR since 2014-15 due to her total income is less than taxable income.
We noticed that from her deposits TDS was deducted for the FY 2022-23 and FY 2023-24.
For claiming the TDS while filing the ITR website it's showing only for 2023-24 TDS.
Do we have any provision to add the FY 2022-23 TDS for claiming.
Kindly please anyone clarify me.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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15 July 2024 You have to login (after registration on the site as tax payer) TRACES. Then download form 26AS for each financial year.
link: https://www.tdscpc.gov.in/app/login.xhtml

Radha Sudhaker

Radha Sudhaker (Querist)
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15 July 2024 Yes I've downloaded 26AS only then found that for the FY 2022-23 too TDS was deducted and for Fy 2023-24 too TDS deducted . My query is can I be allowed to claim for the earlier FY of 2022-23 in the current ITR filing ?

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Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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15 July 2024 No. You need to file relevant ITR u/s. 119(2)(b) IT act. For that you need to file request for condonation of late fling of ITR.
Refer: https://enterslice.com/learning/condonation-of-delay-under-section-1192b/

OR

https://www.caclubindia.com/articles/process-for-filing-application-us-1192b-of-it-act-1961-50719.asp

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Radha Sudhaker

Radha Sudhaker (Querist)
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15 July 2024 Thank you so much for your clarification

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Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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15 July 2024 "Sorry, I am not a featured member."

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Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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25 August 2024 You are welcome.