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Deduction U/S 80U

Dinesh Bhattacharya (Retired) (90 Points)

05 January 2011

Please answer my query:

I am physically handicapped. Necessary certificate was issued by the Govt. of India ( Department of Health & Welfare) in March 2006. Due to ignorance of my employer ( Central PSU), the benefit u/s 80U was denied to me for the FY 2005-06, 2006-07 and 2007-08, However, after a lot of persuation, deduction u/s 80U is being allowed to while calculating TDS u/s 192. from the FY 2009-2010 only. I got tax refund for the FY 2008-09 from the Income Tax Department revising the Return. Now my query is whether I can get the benefit of deduction u/s 80U for the FYs: 2005-06, 2006-07 and 2007-08. If so, what action I should initiate.

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8 Replies

Devendra (Chartered Accountant) (4775 Points)
Replied 05 January 2011

You cannot file Revised Income Tax Return for the above said period. Hence you cannot avail benefit u/s 80U.

Regards,

Devendra

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CA MAULIK (C.A) (937 Points)
Replied 07 January 2011

As deadline for filing revised retu\rns for the abovementioned period is gone ,u can't get benifit

Member (Management) (325 Points)
Replied 07 January 2011

A probable solution will be to file a revised return, even if it is out of time and then apply to the Commissioner of Income Tax for condonation of the revised return u.s 119(2)(b). There are certain conditions attached to such condonations and if your case satisfies such conditions, you can probably get your refund.

Subrahmanyam (AAO) (37 Points)
Replied 09 January 2011

time frames prescribed for normal or majority of situations. i suggest u file a revised return or approach assessing officer and justify ur circumstances for the delay and can pray for condonation and try to get refund. hope u may get or just remember " a trial costs nothing". hope for the best.

M .K. Jha (CA Final) (484 Points)
Replied 09 January 2011

Dear Dinesh,

After all assessmet procedure you can't take benefit of revised return and also can't be claim refund for the f.y. 2005-06,2006-07,2007-08 cos all assessment had already complete

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Dinesh Bhattacharya (Retired) (90 Points)
Replied 11 January 2011

Thanks all. I will resort to suggestion of Member,Management to appeal u/s 119(2)(b) of the Act.

Dinesh Bhattacharya

U S Sharma (glidor@gmail.com) (21056 Points)
Replied 11 January 2011

Originally posted by : Dinesh Bhattacharya
	Please answer my query: I am physically handicapped. Necessary certificate was issued by the Govt. of India ( Department of Health & Welfare) in March 2006. Due to ignorance of my employer ( Central PSU), the benefit u/s 80U was denied to me for the FY 2005-06, 2006-07 and 2007-08, (form 16/16A was issued and now they can not change the status of you) However, after a lot of persuation, deduction u/s 80U is being allowed to while calculating TDS u/s 192. from the FY 2009-2010 only. I got tax refund for the FY 2008-09 from the Income Tax Department revising the Return( in form 16 u had excess so u got refund). Now my query is whether I can get the benefit of deduction u/s 80U for the FYs: 2005-06, 2006-07 and 2007-08. If so, what action I should initiate.

Such deductions and reliefs are issued on documentary support, if u had failed to satisfy your employer about the 80U in earlier years, how the ITO will consider the same on the form 16 issued without consideration of 80U?

if your employer can revise the form 16 of earlier years, then i assume that department can consider the appeal.

you can proceed with appeals but i m doubtful that at ITO level u can get any relief.

CA PARAS BAFNA (Practising CA ) (33423 Points)
Replied 12 January 2011

Appeal can generally be preferred within 30 days of the receiving the Assessment Order. I am of the firm belief that CIT(Appeals) will not condone the delay on such grounds as it clearly shows negligence on the part of the assessee.

In your case, it is better not to waste the time and energy.