Itr for ay 12-13

This query is : Resolved

Rajesh Kumar Sharma (Querist)
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18 July 2016 Dear, One of my client received notice for non filing of ITR for AY12-13. When he calculated his tax liabilities for AY 12-13 it was 76850(With interest). TDS was deducted Rs.46760/- and he deposited balance of Rs.30090/- on 11/07/2016. How can he file his return of AY 12-13 as department is not receiving his ITR. If he does not file his ITR and even does not reply to non filing notice what maximum can be happened to him bcz he is thinking that his tax liabilities is NIL and if department do not take his ITR he has no other option ti sit at home.

Rajesh Kumar Sharma

Rajesh Kumar Sharma (Querist)
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27 July 2016 PLZZZ REPLY AS IT IS URGENT

Asha Kanta Sharma

Asha Kanta Sharma

(Expert)
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02 August 2024 If your client received a notice for non-filing of the Income Tax Return (ITR) for Assessment Year (AY) 2012-13 and is facing issues with filing the return now, here’s what needs to be done:

### Filing the Return

1. **Belated Return Filing:**
- **ITR Form:** For AY 2012-13, your client should file the return using ITR-1, ITR-2, or any other appropriate form based on their income sources.
- **Submission:** If the e-filing portal is not accepting the return, it is possible that the deadline for filing the return has passed. However, you can still file a belated return manually.
- **Manual Submission:** If online submission is not possible, file a physical return by submitting it at the Income Tax Office or the local jurisdictional office.

2. **Form for Late Filing:**
- **Revised/Belated Return:** Since AY 2012-13 is beyond the normal due date for filing (which was September 30, 2012), your client would need to file a belated return. However, if the e-filing portal does not accept it, submit a manual belated return.

### Addressing the Notice

1. **Respond to the Notice:**
- **Reply to Notice:** Even if the ITR cannot be filed online, it’s crucial to respond to the notice issued for non-filing. Explain the situation and provide proof of TDS and tax payment. This helps in demonstrating compliance.
- **Attach Documents:** Include a copy of the tax payment challan and TDS certificates in the response to show that the taxes have been paid.

2. **Documentation:**
- **Prepare Supporting Documents:** Keep all records, including the challan of the tax paid and TDS certificates, as these documents will be necessary to validate the tax paid and compliance.

### Consequences of Not Filing or Responding

1. **Penalties and Interest:**
- **Penalty for Late Filing:** As per Section 271F, a penalty of ₹5,000 can be imposed for not filing the return on time.
- **Interest:** Interest under Sections 234A, 234B, and 234C for late payment of tax will apply.

2. **Best Judgment Assessment:**
- **Assessment Risk:** If the return is not filed and the notice is ignored, the department may make an assessment based on the best judgment, potentially leading to higher tax demands or penalties.

3. **Legal Consequences:**
- **Legal Action:** Continued non-compliance can lead to legal action and additional penalties.

### Recommended Actions

1. **File a Manual Return:** If e-filing is not possible, file a manual return with the local Income Tax Office.
2. **Respond to Notices:** Ensure a proper response to the notice is sent to avoid further complications.
3. **Consult a Tax Professional:** It is advisable to consult a Chartered Accountant (CA) to handle the situation properly, especially for dealing with notices and potential disputes.

### Summary

- **File a belated return manually** if the e-filing portal does not accept the return for AY 2012-13.
- **Respond to the non-filing notice** with proof of TDS and tax payment.
- **Consult a CA** to ensure compliance and address any issues with the Income Tax Department effectively.

Taking prompt action is crucial to mitigate further complications and penalties.

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