Filing of income tax return of f.y 2012-13,13-14

This query is : Resolved

Basu Dev Sharma (Querist)
Follow

15 August 2016 How to file income tax reurn of F.Y 2012-13& 13-14.
Is it possible to file?
If yes.which section of IT allows and as same should be mentioned in ITR form pls mention the section also.
My individual is salaried emoloyee who have not filed ITR of same year having TDS around 4,50,000.

Rohit A Kadam

Rohit A Kadam (Expert)
Follow

15 August 2016 Belated Return is allowed to be filed u/s 139(4) only upto 1 year from the the end of the assessment year, which in your case has already passed. Hence it would not be possible to file the return now. If there is a refund expected, then you may try to file the belated return along with an application for condonation of delay. However the department may not accept it.

Gokul Sharma

Gokul Sharma (Expert)
Follow

15 August 2016 you cannot file your return unless you have received notice of filling return.

Upgrade to CAclubindia Pro. Subscribe Now!

CA.Shubhneet Kaur

CA.Shubhneet Kaur (Expert)
Follow

16 August 2016 I agree with Mr. Gokul Sharma, as the time limit for filling belated return is expired. Hence it can only be filed after receiving notice from Income Tax Department.

Prakash Kochar

Prakash Kochar (Expert)
Follow

18 August 2016 Return for belated refund claim u/s. 237 can be filed. Ref. recent CBDT circular 09/2015 dated 9/06/2015, returns up to last 6 years can be filed.

Suresh Ramaswamy

Suresh Ramaswamy (Expert)
Follow

22 August 2016 If there is a refund a petition for condonation of delay may be filed with the jurisdictional CIT ,PRINCIPAL CIT, CHIEF CIT AS the case may be in accordance with Notification No. 09/2015. Filing the petition does not mean condonation. The same has to be followed up for a final order. However after filing the petition the return along with a receipted copy thereof can be filed with the A.O. Since physical returns for the relevant assessment years were accepted the same can now be filed.