To file return u/s 119(2)(b)

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vijaykumr (Querist)
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08 February 2014 dear sir,
one of my client has not filed the return for a.y. 2009-10, a.y.2010-11 and a.y.2011-12.
refund for a.y. 2009-10 is below rs. 1,00,000/- and refund for a.y. 2010-11 and 2011-12 is above rs. 1,00,000/- but below rs. 5,00,000/-.

please us procedure for filling return u/s 119 (2)(b) along with format of application U/s 119(2)(b) with respective authority.

thanks

C.A. Mayur J. Raiyani

C.A. Mayur J. Raiyani (Expert)
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08 February 2014 Belated claim of refund by filling return by way of S.119 would be difficult as there should be genuine hardship to aee as a result of which aee couldn't furnish ROI.
Since you have 3 cons. A.Y. you are unable to prove genuine hardship after 2 years. Other option is to file Form No. 30. Refer S. 239 of the Act. AO is allowed belated claim of refund subject to higher authority.
If further problem in this then get in touch with me.

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