19 December 2013
hye sir, my client have INCOME TAX refund since a.y. 09-10 to a.y 2013-14 and have not file any return yet . belated return can be file online of a.y. 12-13, 13-14. but how i shld get refund of previous 3 year means a.y 09-10, 10-11,and 11-12?
19 December 2013
Yes, as said by above expert not possible to file online for the said A.Y.'s you have to do in manually , . . Kindly refer to Section 119(2) of income tax act read along with Circular 08/2001 dated 16/05/2001
19 December 2013
PROCEDURE TO FILE BELATED RETURN IN THIS CASE:-
1)File the refund-return before the Assessing Officer, but with a copy of a Condonation Petition addressed to the CIT.
2)The Condonation Petition should explain how the conditions prescribed in the CBDT's public Circular regarding condonation under S 119(2)(b) are satisfied.
3)Generally The delay has to be condoned by the CIT.however it is discretion of CIT ,,but department not bound to accept
4)Therefore prepare an Application (no prescribed Form) in Duplicate, explaining reasons for the delay, and praying for its condonation; send one copy to the CIT, and the other copy shall be attached to the belated return filed before the Assessing Office
19 December 2013
Yes you can file return for A.Y.2012-13,A.Y.13-14 now dont need to wait . . for earlier return just file he refund-return before the Assessing Officer, but with a copy of a Condonation Petition addressed to the CIT.
And AO will take care of all process ,. . once you meet AO ,,he may let you know if any doubts in procedure