Delay of condonation application for claiming refund....

This query is : Resolved

ONKAR (CA FINAL) (Querist)
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01 July 2015 If assessee has TDS Credit u/s 194A from FY 2010-11 approx. 2500/- in each year and he had not filed his first return of income yet.Now he want to claim his refund from FY 10-11 and I know he can claim Refund from FY 13-14 by filing belated return.

But for FY 10-11,11-12 & FY 12-13 can he file condonation of delay application though he had not filed his return of income for hat years. If not,what is the procedure he can follow to get refund.

Prakash Kochar

Prakash Kochar (Expert)
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05 July 2015 Return can be filed for balated refund claim for AY 10-11 and onward as per recent CBDT circular issued u/s. 119(2). ( Cir. No. 09/2015 dated 09/06/15)