Tax was deposited on dt. 31.03.2018 online but due to challan not received on time, ITR was not be filed. Can now I file the same. If yes, under which section. And if no, what about the tax so deposited. Please advice.
04 April 2018
Return Filed Under Section 119(2)(b) To help taxpayers with genuine hardship the CBDT may authorise income tax authority to admit a belated appilcation or claim for any deduction, exemption, refund or any other relief even after the expirty of the period specified under the Act for making such claim or application.
The Board may, if it considers it desirable or expedient so to do for avoiding genuine hardship in any case or class of cases, by general or special order, authorise any income-tax authority, not being a Commissioner (Appeals) to admit an application or claim for any exemption, deduction, refund or any other relief under this Act after the expiry of the period specified by or under this Act for making such application or claim and deal with the same on merits in accordance with law.
Meaning: CBDT may for avoiding genuine hardship faced by assessee, by order to income tax authority to admit an application of exemption or deduction after due date on merits. Income tax authority not include CIT (A).
As Tax was paid on dt. 31.03.2018. Is there any way to file the return now? Assessee also have some TDS for the A.Y. 2017-18 in his 26AS. Please advice.
04 April 2018
As per my view... Wait on further availability of notice Based on NMS (Non-filing of (Income Tax Return) Monitoring Systems). The Assessee having TDS deductions in the AY 17-18 and the current situation he not file his ITR then Dept will give the above said notice... So, Wait on further Availlability...
06 April 2018
(Sorry Dear.,
No more notification from CCI portal. So, can't follow the Queries continuously)
As per my view.,
No way in Online...
Advisable only the way of "Contact Your ward AO with Request Letter". In case they will avail any options then You can file...
Otherwise wait for Notice by ITD as NMS...
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