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Income tax return filling after due date

Roshani Jain (Employee) (155 Points)

10 April 2017

I want to file income tax return for AY 2015-16 but the due date is over than how can I file it?

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19 Replies

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (178301 Points)
Replied 10 April 2017

Any refund due?

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Roshani Jain (Employee) (155 Points)
Replied 10 April 2017

Yes refund is there.

sivaram (Sr. Accounts Executive) (104 Points)
Replied 10 April 2017

If Income tax department given notice then only possible to file the Income tax return of said AY, other wise you cannot upload the return.

2 Like

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (178301 Points)
Replied 10 April 2017

CIRCULAR 9/2015 [F.NO.312/22/2015-OT], DATED 9-6-2015

In supersession of all earlier Instructions/Circulars/Guidelines issued by the Central Board of Direct Taxes (the Board) from time to time to deal with the applications for condonation of delay in filing returns claiming refund and returns claiming carry forward of loss and set-off thereof under section 119(2)(b) of the Income-tax Act, (the Act) the present Circular is being issued containing comprehensive guidelines on the conditions for condonation and the procedure to be followed for deciding such matters.

2. The Principal Commissioners of Income-tax/Commissioners of Income-tax (Pr.CsIT/CsIT) shall be vested with the powers of acceptance/rejection of such applications/claims if the amount of such claims is not more than Rs.10 lakhs for any one assessment year. The Principal Chief Commissioners of Income-tax/Chief Commissioners of Income-tax (Pr.CCsIT/CCsIT) shall be vested with the powers of acceptance/rejection of such applications/claims if the amount of such claims exceeds Rs.10 lakhs but is not more than Rs. 50 lakhs for any one assessment year. The applications/claims for amount exceeding Rs.50 lakhs shall be considered by the Board.

3. No condonation application for claim of refund/loss shall be entertained beyond six years from the end of the assessment year for which such application/claim is made.This limit of six years shall be applicable to all authorities having powers to condone the delay as per the above prescribed monetary limits, including the Board. A condonation application should be disposed of within six months from the end of the month in which the application is received by the competent authority, as far as possible.

Attached File : 1648935 20170410144103 e file u s 119 2 b 92cd.pdf downloaded: 210 times

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Roshani Jain (Employee) (155 Points)
Replied 10 April 2017

Refund I can claim only if I file return and as I can't file return than no refund.RIght?

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Roshani Jain (Employee) (155 Points)
Replied 10 April 2017

So I can't file return for the said AY and have to wait for the notice of Income tax department to file return?

Dixit (CA Final) (2405 Points)
Replied 10 April 2017

Originally posted by : CA Roshani Jain
	So I can't file return for the said AY and have to wait for the notice of Income tax department to file return?

Yes, you have no option.....

1 Like

Roshani Jain (Employee) (155 Points)
Replied 10 April 2017

BUt I have heard about something called manual return. You have any information about it?

Roshani Jain (Employee) (155 Points)
Replied 10 April 2017

Sir, I have read file later on. I will check this option if it will work for me.

Dixit (CA Final) (2405 Points)
Replied 10 April 2017

Originally posted by : CA Roshani Jain
	BUt I have heard about something called manual return. You have any information about it?

yes I also heard about that. But I am not sure about that.

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Roshani Jain (Employee) (155 Points)
Replied 10 April 2017

Ok Thanks Mr. Dixit..:)

Vikas Gupta (CA Final Student) (145 Points)
Replied 10 April 2017

Manual return are Not accepted in cases where Refund is Due, You have to compulsorily e-file such cases. This is been confirmed at Local IT office. Please Wait for the Notice and upload thereafter.

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (178301 Points)
Replied 10 April 2017

Originally posted by : CA Roshani Jain
	Sir, I have read file later on. I will check this option if it will work for me.

I repeat:: You can file return for AY 2015-16 (as for refund case), after getting permission from Jt CIT of your area, by filling request to condon the delay in filling the return u/s. 119(2)(b). Once the permission received, you can follow the next step of online filling.

Refer: https://blog.cleartax.in/cbdts-circular-regarding-condoning-of-delay-in-claiming-refund-carry-forward-of-loss/

1 Like