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?
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.