Rent payable & ITR filing after death of Joint Holder (Wife)

This query is : Open

TRIBHUVAN PUROHIT (Querist)
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03 April 2022 Dear Sir,
I would like to have clarification about Rent payable for the use of premises by husband. The premises which is in the name of mother & wife was used by husband and has been paying Rent in proportion of share of property to both wife and mother

Now in last year wife expired and the share of wife in property was transferred to husband by virtue of probate obtained in the month of March 2022

In every year March, Husband pays rent to both wife and mother for the entire year but considering the above scenario, whether the rent is payable?

I have doubt because probate order came in the month of March 2022 wherein wife was expired in the month April 2021.

Do entries to be passed in accordance with probate and No Income Tax return be filed in case of wife ?
or Income Tax return be filed for last time wherein husband will be representative Assessee ?

Please help

Regards

Tribhuvan

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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03 April 2022 In view of death in April 2021 no ITR need to be filed.

TRIBHUVAN PUROHIT

TRIBHUVAN PUROHIT (Querist)
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03 April 2022 Thanks for the reply
But Sir, Probate received in the Month of March 2022, all yearly transactions are executed under the deceased PAN

Husband has occupied premises for the whole year and he cannot go beyond law i.e. he cannot assign him title of Property as Owner in abscense of Probate and liable to pay Rent as well as liable for deduction and deposit of applicable TDS under Deceased PAN

This is my main doubt before moving further

Please elaborate with relevant sections/rules for filing of ITR of Deceased assessee.

Many Thanks
Regards

Tribhuvan

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