Late ITR penalty for senior citizen.

Hi All,

My friend's father is a senior citizen. He had below 2 fixed deposits:

Rs 1302048
20 Nov 2021 - 20 Nov 2022

Rs 17223
11 Feb 2021 - 11 Feb 2022

He had missed to submit 15 G form in bank in FY 2021-22 and FY 2022-23. 
Due to this, bank has deducted Rs 7359 as TDS. 

Transaction Date: 26 Mar 2022
Date of booking: 30 May 2022
Amount: Rs 6970

Transaction Date: 26 Mar 2022
Date of booking: 30 May 2022
Amount: Rs 14

Transaction Date: 11 Feb 2022
Date of booking: 30 May 2022
Amount: Rs 375

Total TDS: Rs 7359

His total income for FY 2021-22(pension, savings interest, FD interest, etc) is Rs 105522. As per IT Dept, if ITR is filed after 31 July 2022, then Rs 5000 penalty will be applied. 

Q1. He's a bit confused about Transaction Date vs Date of booking. In which year will the TDS be applicable for ITR? AY 2022-23 or 2023-24? Can he get the TDS refunded to him in AY 2022-23?
Q2. Will any late ITR filing penalty be applicable to him?

Q3. What is the last date to file ITR for FY 2021-22 in his case?

Thanks in advance!