Be Lated Return - What Should Be Fair Reason?

CA Hardik Vyas (Practicing Chartered Accountant)   (130 Points)

27 December 2010  

My Client want to file return of F.Y. 2007-08 now to claim refund of TDS of Rs. 4500.

For this permission of I.T. Commissoner is necessary.  Which reasons can we give to obtain such permission?

Dear Friends, Can I have Format of such application?

Please state the REASONS so as I.T. Comm. may take those as THE REASONABLE.

Waiting For your Valuable Suggestions..