Income tax refund
This query is : Resolved
25 September 2010
Mr. X, has not filed his Income tax Return for A.Y. 2008-09. However, his TDS was deducted. Now as the return for the concerned a.y. is time barred, how this refund can be claimed?
Kindly guide.
Kindly guide.
CA Navin Jain
(Expert)
25 September 2010
refund can not be claimed without filling income tax return
26 September 2010
That is ok but now as return is time barred so is there any way in Income-tax act through which one can claim the Refund?
31 July 2024
In situations where an individual, such as Mr. X, has not filed an Income Tax Return (ITR) within the prescribed time limits and the return has become time-barred, there are still potential avenues through which a refund can be claimed under specific circumstances. Here’s how Mr. X can proceed:
### **1. Filing a Condone Delay Request:**
The taxpayer can request the condonation of delay in filing the return under Section 119(2)(b) of the Income Tax Act, 1961. This section allows the Central Board of Direct Taxes (CBDT) to authorize the Income Tax authorities to accept a belated return and issue a refund if the delay is due to genuine hardship.
### **Steps to Follow:**
1. **Prepare a Condonation of Delay Request:**
- Draft an application addressed to the appropriate authority explaining the reasons for the delay in filing the return and requesting condonation of the delay under Section 119(2)(b).
2. **Submit the Application:**
- The application can be submitted to the Principal Commissioner of Income Tax (Pr. CIT) or Commissioner of Income Tax (CIT) in the jurisdiction where the taxpayer is assessed.
3. **Provide Supporting Documents:**
- Include the following documents:
- A detailed explanation of the reason for the delay
- A copy of the TDS certificates
- A copy of Form 16/Form 16A (if applicable)
- Any other supporting evidence that shows the hardship faced due to not receiving the refund
### **Sample Application Format:**
---
**[Your Name]**
[Your Address]
[City, State, Pin Code]
[Email Address]
[Phone Number]
**Date: [Date]**
**To,**
The Principal Commissioner of Income Tax,
Income Tax Department,
[Address of the CIT’s Office]
**Subject: Application for Condonation of Delay for Claiming Income Tax Refund for AY 2008-09 under Section 119(2)(b)**
**Respected Sir/Madam,**
I, [Your Name], PAN: [Your PAN Number], hereby bring to your kind notice that due to [mention genuine reasons for the delay], I was unable to file my Income Tax Return for the Assessment Year 2008-09 within the prescribed time limits. However, tax amounting to Rs. [Amount] was deducted at source (TDS) during the said financial year.
I am now seeking your kind permission to condone the delay under Section 119(2)(b) of the Income Tax Act, 1961, and allow me to file my return for the said assessment year so that the refund due to me can be processed.
Please find attached the following documents for your reference:
1. Copy of TDS certificates (Form 16/Form 16A)
2. Detailed explanation of the reasons for the delay
3. Calculation of the refund due
4. Any other supporting documents
I request you to kindly consider my application favorably and grant the condonation of delay to enable me to claim the refund due to me.
Thanking you.
Yours faithfully,
[Your Name]
[Your PAN Number]
---
### **2. Escalate to Higher Authorities:**
If the initial application is not successful, consider escalating the matter to higher authorities such as the Chief Commissioner of Income Tax (CCIT) or the CBDT.
### **3. Seek Professional Help:**
Consult a tax professional or chartered accountant (CA) who can guide you through the process and assist in drafting and submitting the application to the appropriate authorities.
### **Summary:**
1. **Draft an application** for condonation of delay under Section 119(2)(b) explaining the genuine reasons for the delay.
2. **Submit the application** to the Principal Commissioner or Commissioner of Income Tax along with supporting documents.
3. **Provide all necessary evidence** to substantiate the claim of hardship and the refund due.
4. **Escalate the matter** if needed and seek professional help for better guidance.
By following these steps, Mr. X can request the Income Tax Department to consider his refund claim despite the return being time-barred.
### **1. Filing a Condone Delay Request:**
The taxpayer can request the condonation of delay in filing the return under Section 119(2)(b) of the Income Tax Act, 1961. This section allows the Central Board of Direct Taxes (CBDT) to authorize the Income Tax authorities to accept a belated return and issue a refund if the delay is due to genuine hardship.
### **Steps to Follow:**
1. **Prepare a Condonation of Delay Request:**
- Draft an application addressed to the appropriate authority explaining the reasons for the delay in filing the return and requesting condonation of the delay under Section 119(2)(b).
2. **Submit the Application:**
- The application can be submitted to the Principal Commissioner of Income Tax (Pr. CIT) or Commissioner of Income Tax (CIT) in the jurisdiction where the taxpayer is assessed.
3. **Provide Supporting Documents:**
- Include the following documents:
- A detailed explanation of the reason for the delay
- A copy of the TDS certificates
- A copy of Form 16/Form 16A (if applicable)
- Any other supporting evidence that shows the hardship faced due to not receiving the refund
### **Sample Application Format:**
---
**[Your Name]**
[Your Address]
[City, State, Pin Code]
[Email Address]
[Phone Number]
**Date: [Date]**
**To,**
The Principal Commissioner of Income Tax,
Income Tax Department,
[Address of the CIT’s Office]
**Subject: Application for Condonation of Delay for Claiming Income Tax Refund for AY 2008-09 under Section 119(2)(b)**
**Respected Sir/Madam,**
I, [Your Name], PAN: [Your PAN Number], hereby bring to your kind notice that due to [mention genuine reasons for the delay], I was unable to file my Income Tax Return for the Assessment Year 2008-09 within the prescribed time limits. However, tax amounting to Rs. [Amount] was deducted at source (TDS) during the said financial year.
I am now seeking your kind permission to condone the delay under Section 119(2)(b) of the Income Tax Act, 1961, and allow me to file my return for the said assessment year so that the refund due to me can be processed.
Please find attached the following documents for your reference:
1. Copy of TDS certificates (Form 16/Form 16A)
2. Detailed explanation of the reasons for the delay
3. Calculation of the refund due
4. Any other supporting documents
I request you to kindly consider my application favorably and grant the condonation of delay to enable me to claim the refund due to me.
Thanking you.
Yours faithfully,
[Your Name]
[Your PAN Number]
---
### **2. Escalate to Higher Authorities:**
If the initial application is not successful, consider escalating the matter to higher authorities such as the Chief Commissioner of Income Tax (CCIT) or the CBDT.
### **3. Seek Professional Help:**
Consult a tax professional or chartered accountant (CA) who can guide you through the process and assist in drafting and submitting the application to the appropriate authorities.
### **Summary:**
1. **Draft an application** for condonation of delay under Section 119(2)(b) explaining the genuine reasons for the delay.
2. **Submit the application** to the Principal Commissioner or Commissioner of Income Tax along with supporting documents.
3. **Provide all necessary evidence** to substantiate the claim of hardship and the refund due.
4. **Escalate the matter** if needed and seek professional help for better guidance.
By following these steps, Mr. X can request the Income Tax Department to consider his refund claim despite the return being time-barred.
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