Filing of itr

This query is : Resolved

Gaurav Srivastava (Querist)
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10 August 2017 Hi Everyone,

My one of the client has TDS of more than Rs. 5k in the year 2012-13 but he could not filed ITR for that year.
So can he cliam it's TDS of that year in it's current year ITR?

Thanks in advance.

c.bakshi

c.bakshi (Expert)
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10 August 2017 yes, but it is on the discretion of the commissioner of income tax of the appropriate ward applicable on that person. you have to file an application to the respective income tax dept. for the same

Gaurav Srivastava

Gaurav Srivastava (Querist)
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10 August 2017 Thanks for the quick reply.
Do he need to send an application for the same to the jurisdictional AO?
Please specify.

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c.bakshi

c.bakshi (Expert)
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11 August 2017 GO THROUGH SECTION 119 (2) OF INCOME TAX ACT, 1961