Return filing of income relating to a.y. 2012-13

This query is : Resolved 

15 March 2016 My Query is that one of my client has not filed a return of income of A.Y. 2012-13. In that year TDS was deducted amounting to Rs. 5000. Now, he wants to file the return to get the benefit of TDS deducted as his taxable income after Deductions is below taxable limit. Is it poosible to file a time barred return now.
If yes, what is the procedure?
If no, what are the other remedies?

Thanks & Regards,
CA Sumit Shah

15 March 2016 Dear
You can not efile the itr of that year.
You need to be specifically authorised by the commission income tax to file the time barred return.

15 March 2016 You cannot file ITR for Assessment year 2012 - 13. File a petition with the jurisdictional Commissioner u/s 119 of I.T. Act 1961 to condone the delay. With a copy of the petition file belated return with the Assessing Officer.

An order from the CIT is required to get the refund. So pursue the matter with the CIT for disposal of the petition.

All the best.




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