Filling of Be-Lated Return - What Should Be Fair Reason?

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

29 December 2010  

One of my client had not filed IT Return for the A.Y.2008-09, He has the Income of Commission.

His TDS was deducted u/s. 194H as per the Form-16. Around about Rs.4500 of his TDS was deducted then he was not aware that how to file / claim return/TDS?

 

But now he wants to file return of F.Y. 2007-08 now to claim refund of TDS of Rs. 4500.

 

For this, (to file return beyond timelimit) 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..