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How to file itr for unclaimed hra

GULSHAN MOHANDAS MANGLANI (BEING A CA ) (51 Points)

08 August 2015

Hi,

This is for A.Y. 2015-16, I submitted my rent receipts to my employer which for some reason were rejected. So as a result, my applicable HRA was not included. I am now filing my returns and want to claim the unclaimed HRA, so can anyone let me know :

1. Can i claim the HRA in the returns ?

2. Can i claim it via ITR-1 ? (and if yes, under which section should i add HRA ?)

3. Is there any other form that i need to fill to highlight the same ?

4. Also, If I claim HRA, there will be mismatch with the details mentioned in form 16. Will this be a problem at later point of time?

5. Also, is any involvement required from my employer, as in revising any documents or getting approval ?

I am using the "Prepare and submit ITR Online" tool from the income tax website. Let me know if you need any other details.

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13 Replies

CA. Roopali Kadam (Jobs on assignment basis.) (1453 Points)
Replied 08 August 2015

you can claim 80GG DEDUCTION

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Rama chary Rachakonda (Master in Accounts & Lawyer email ID:ramachary64@gmail.com voice no:9989324294) (3368 Points)
Replied 08 August 2015

An employee can claim exemption on his HRA under the Income Tax Act if he stays in a rented house and is in receipt of HRA from his employer. This explains what is House Rent Allowance (HRA), how much of it is taxable and how much is exempt,

House Rent Allowance or HRA is given by the employer to the employee to meet the expenses of rent of the accommodation which the employee has taken for his residential purpose. House Rent Allowance so paid by the employer to his employee is taxable under head Income from Salaries , but it can help you save taxes under Section 10(13A) of the Income Tax Act.

GULSHAN MOHANDAS MANGLANI (BEING A CA ) (51 Points)
Replied 08 August 2015

@ Roopali Kadam: It is not the same thing, right...as in the limits for each are different...I am being given HRA, its just that the proofs were not accepted.

@ Rama chary: Thanks, but i know what HRA is, my question is in relation to claiming it in ITR...

harshit vaid (cpt) (208 Points)
Replied 08 August 2015

File itr2 and claim it

GULSHAN MOHANDAS MANGLANI (BEING A CA ) (51 Points)
Replied 08 August 2015

Originally posted by : harshit vaid
	File itr2 and claim it

but isn't itrs for "For Individuals and HUFs not having Income from Business or Profession]"...are you sure of what you are suggesting ?

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CA. Roopali Kadam (Jobs on assignment basis.) (1453 Points)
Replied 08 August 2015

I have tried to search on it,

https://www.simpletaxindia.net/2010/02/hra-exemption-calculation-house-rent.H T M L 9th question

https://www.moneycontrol.com/mccode/tax/ask_exp_pro_more.php?pno=32 3rd question

Q 19. I omitted to submit rent receipt and investment proof to my employer because of which relief for HRA and certain other deductions weren’t given to me; the tax deducted from my salary income is higher than my actual tax liability. How to claim refund of such excess tax? Even if the benefit of HRA under Section 10(13A) and deduction under Chapter VI-A are not considered by the employer in Form 16, yet they can be claimed in the income-tax return. Accordingly, the excess tax deducted by employer can be claimed as refund.

Read more at: https://www.moneycontrol.com/news/tax/23-questions-answeredincome-tax-return-filing_1140781.H T M L?utm_source=ref_article

And read at many places any benefit not given by employer which is allowed by law, can be claimed by filing return

but couldnt find any case law or anything supporting on official sites specifically for hra

vishnu bhardwaj (Tax Advocate) (212 Points)
Replied 10 August 2015

MY DEAR FRIEND,

DEDUCT HRA FROM SALARY AND FILE ITR 1

Sriram (CMA Final) (178 Points)
Replied 10 August 2015

Calculate HRA Exemption on your own and reduce that amount from your Form 16 (Income from Salaries) and put the amount in ITR 1 under Income from Salary.

One can always claim any benefit which is allowed by IT Act while filing your return even if it is not proivded by employer.

Unfortunately, there is no column in Return to show all these calculations. There will be a difference in Income from salaries with your return and Form 16.

In future if Assessing officer asks, you have to produce HRA receipts and calculations.

Rashi Bajaj (CA) (752 Points)
Replied 10 August 2015

If you have valid documents that can convince any A.O. in respect of HRA eligibility, calculate the HRA yourself and file salary return net of HRA. There are many cases where form 16 details don't tally with the details of return of income. Companies have various policies for allowing/disallowing HRA from CTC. One only needs to be prepared for the worst.

GULSHAN MOHANDAS MANGLANI (BEING A CA ) (51 Points)
Replied 12 August 2015

Thanks vishnu, sriram and rashi for the relevant advice, I will do just that.

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Suren (ASE) (117 Points)
Replied 16 August 2015

Folks,

I understand that if your employer has not shown HRA as an exemption in form 16 beacuse the employee didnt submit rent reciepts on time, the employee can claim HRA while filing the ITR.

BUT is the employee allowed to get HRA exemption even if there in no mention of HRA in employee CTC i.e the employer doesnt give HRA at all ?

Thanks

Sriram (CMA Final) (178 Points)
Replied 17 August 2015

No. One can claim HRA exemption onliy if he is receiving HRA Allowance. if he doesn't have HRA allowance then he can cliam deduction under Sec.80GG - rent paid- subject to maximum of Rs.24000/- p.a.