Assessee had filed her returns till ay 2008-09 but due to personal and unavoidable reasons couldn't file her returns thereafter. She received a no filers notice in nov,2013 from the ITDept (no section mentioned therein)containing a response sheet . My question is how she can file online returns for AY2010-11 and 2011-12 as it is time barred? She has already sought one months time to file her returns for the relevant period in her reply letter addressed to the A.O but has not received any further letter from the AO in this regard allowing/asking her to file her returns. Should she meet her jurisdictional A.O.in person and seek permission on the basis of the non -filers notice and then file returns ? OR Can she file directly online mentioning section 142(2) as the section under which she is filing her returns?
23 December 2013
AO's neither respond to the assessees nor they are bound to do so. To issue notices is included in their departmental duty. Many of them also guide properly how to respond such notices. So, meeting with the jurisdictional AO is also one kind of response from the assessee to which AOs consider favourably. Their aim is to decrease the number of no-filers. . or- . First check the notice and its section and if it is of 142(2), you should preapare a return and submit the same to the Assessing Officer. . In case, the letter is a departmental exercise only, or like a friend's letter, make a proper reply and request to the AO to allow the assessee to file the relevant returns. .
23 December 2013
Respected Paras Sir, As I have mentioned in my query the no filers notice does not mention any section under which it has been sent. It simply says that the dept has received cetain information about some financial transactions made by the assesse in FYs 2009-10 and 2010-11(mentioned on the back page).The said notice/letter has a response sheet enclosed which asks the assesse if 1) returns are under preparation 2) assessee has no taxable income 3) assessee's business has been closed 4) assesse has already filed returns and is sending copies thereof to the AO Thereafter the assessee replied to the AO seeking one month's time to file her returns and encloses the response sheet choosing the option "returns are under preparation".But till date the assessee has not received any further letter from the AO whether permission has been granted to file the returns or not. MY Question is HOW TO FILE THE RETURN? Can the return be filed online ? Should it be filed physically? Should if be handed over to the A.O.? AND UNDER WHICH SECTION?
As suggested by Paras ji , meet the AO and ask him to issue notice under 142(1). Once this is done, you can submit the return online also.
While going to the AO, carry the computation of taxable income and the tax payable including interest under 234A, 234B and 234C (whichever applicable) with you.
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