13 January 2017
sir
a.y. 2014 -15 mein mera commission se tds 24000.00 deduct hua tha lekin main apna income tax return submit nahi kiya tha ab main apna refund kaise receive Karoon.
14 January 2017
You have to make a request to condone the delay in filing tax return within six years from the end of the assessment year in respect of which return to be filled.
31 July 2024
For the Assessment Year (AY) 2014-15, if TDS was deducted but the Income Tax Return (ITR) was not filed, you will need to follow these steps to claim your refund now:
### Steps to Claim Refund for AY 2014-15:
1. **File a Belated Return:** - Since the return was not filed within the due date, you should file a belated return under Section 139(4) of the Income Tax Act. The belated return for AY 2014-15 could typically be filed up to March 31, 2017. If the time limit for belated return has expired, this option might not be available directly.
2. **Condonation of Delay:** - **Apply for Condonation of Delay:** If the belated return period has expired, you can file an application for condonation of delay under Section 119(2)(b) of the Income Tax Act. This is a request to the Income Tax Department to accept the delayed return due to valid reasons.
### Procedure for Condonation of Delay:
1. **Draft an Application:** - The application should be addressed to the local Assessing Officer (AO) and should include: - **Your Details:** Name, PAN, address. - **Details of the Return:** Assessment year, amount of TDS deducted. - **Reason for Delay:** Explain why the return was not filed within the due date. - **Request for Condonation:** Request the AO to condone the delay and process the return and refund.
2. **Submit the Application:** - Submit the application to the local AO's office. This can be done in person or via registered post.
3. **Attach Relevant Documents:** - Attach copies of: - **TDS Certificates:** Proof of TDS deducted (Form 16A or Form 26AS printout). - **Bank Statements:** To show the refund due if any. - **Any Other Supporting Documents:** To justify the delay and support your request.
### Sample Application for Condonation of Delay:
---
**To, The Assessing Officer, [Address of the Local Income Tax Office]**
**Subject: Application for Condonation of Delay for AY 2014-15**
**Dear Sir/Madam,**
I, [Your Name], PAN [PAN Number], residing at [Your Address], had TDS deducted of ₹24,000 for the Assessment Year 2014-15. However, due to [reason for delay], I was unable to file my Income Tax Return for AY 2014-15 within the due date.
I request you to kindly condone the delay and process my belated return. I have attached the relevant documents, including TDS certificates, and proof of the refund claim.
I sincerely apologize for the inconvenience and request your kind consideration in this matter.
Thank you for your understanding.
**Yours sincerely,**
[Signature] [Your Name] [Contact Details]
---
### Follow-Up:
- **Check Status:** After submitting the application, follow up with the AO to ensure that it is processed. - **Possible Outcomes:** If condonation is granted, the AO may accept your belated return and process the refund. If not, you might receive a notice explaining the reasons.
### Summary:
1. **File a belated return** if within the allowed timeframe. 2. **Apply for condonation of delay** if the belated return period has expired. 3. **Submit relevant documents** and follow up with the local Assessing Officer.
If you face difficulties, consulting a tax professional may help you navigate the process effectively.
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