If Advance tax is not claimed while filing belated return then how can one claim this. Does one need to apply to CBDT as the application under section 264 is already rejected.
Sandeep D Kelkar (Practicing Chartered Accountant) (37 Points)
25 June 2010If Advance tax is not claimed while filing belated return then how can one claim this. Does one need to apply to CBDT as the application under section 264 is already rejected.
Amir
(Learner)
(4016 Points)
Replied 25 June 2010
Dear Sandeep Sir,
Such questions have been asked in the past also..
Law is bit harsh on this front. Therefore, it will depend upon the AO whether he allows ur claim or not...but dont think he can be forced for this since law favours him...
I am not sure but it is worth trying - Move an application u/s 154 for rectification of intimation/deemed intimation together with copy of challan....
Why AO cannot be forced?
First place, belated return cannot be revised.
Secondly, AO may reject the application u/s 154 on the ground that the "advance tax challan" does not constitues a part of "record" within the meaning of sec 154.
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