(1) we e-filled one income tax return for the year A.Y. 2009-10 (after due date) demanding refund of Rs.18,000/- still today we don't get back that refund amount. (2)No assessment ordered received from department till date. Even no any query notice has been issued by the department. (3) Now CPC bangluru told us that this return could not processed due to some problem and suggest to file revised return with the local department. (4) Local department tells us that "Belated Return cannot Revised" and the time limit to filled revised return is ended on 31.03.2011.
So, please guide me how i get refund amount from department? and is it possible to getback the amount?
29 July 2013
You file physical return for claiming refund including Form No. 30 as per the circular which is re-produced below
CBDT Circular No.670 dated 26-10.1993 as modified by Circular No. 8/2001, dated 16-5-2001 authorizes the Assessing Officers to admit belated refund claims under section 237 of the Income-Tax Act provided the following conditions are satisfied: the refund arises on the account of TDS or TDS or Advance Tax and the amount of refund does not exceed Rs.1,00,000 for any assessment year; the refund claimed is not supplementary in nature, that is the claim for additional amount of refund is not made after the completion of the original assessment for that year; and the income of the assessee is not assessable in the hands of any other person under any provisions of the Income-tax Act. Under the above Circular, the CBDT has also clarified that a belated claim for refund can also be entertained in a case where the returned income is a loss. The Assessing Officer is required to dispose of the refund claim on merits and upto Rs.10,000 for any assessment year he shall obtain the approval of the Commissioner of the Income Tax and where refund exceeds Rs.10,000 but does not exceeds Rs.1,00,000 for any assessment year he shall obtain the approval of Chief Commissioner of Income Tax or Director General of Income Tax. Beyond the limit of Rs.1,00,000 for each assessment year, the Board has to be approached for condonation of delay. Relief for Supplementary Claims It may often happen that a taxpayer is not able to claim credit for TDS at the time of filing his Income-tax Return, since the relevant TDS Certificates may not have been received in time or he misses to claim credit for the same through oversight. In such cases, credit for the relevant TDS would not be granted by the Assessing Officer while passing the intimation under Section 143(1) in the case of the taxpayer. No remedy was earlier available in such situations. Fortunately, the Finance Act 2002 introduced a new provision through Section 155(14), which allows the taxpayer an opportunity to file a supplementary claim for refund in such situations. However, the following two conditions would be required to be fulfilled in this regard:
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