Refund of a time barred it return...

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Friends, my client was entitled to a refund but had not filed return of income.. now return is time barred. So what is the EXACT PROCEDURE to submit such return and claim refund? I visited ito and requested him to accept my return. He is not ready to accept my return and gives me excuses only... What action should I take further?? Help me please . thank you for your suggestions in advance if any
Replies (7)

Sir, Please mention the assessment year which it pertains to ?????

well the AO is within his rights if he doesnt accept your return.  You can try to get a refund through 119(2).  refer /experts/not-filled-return-for-last-3-years-how-to-claim-refund--1569049.asp#.UsZL5fv364E

Dear Jainam,

You need to do the following things-

1.your Client need to claim refund by filing Condonation Petition u/s 119(2)b of IT Act, stating the reason for delay in filing return.

2.Enclosed Evidence of TDS

3.State the computation of Income for the Year relevant.

Its totally depends on CIT or CCIT or CBDT making an order of condoning delay

Power of Condoning

01. CIT upto Rs. 1 Lacs.
02. CCIT upto Rs. 5 Lacs.
03. CBDT Above Rs. 5 Lacs.

Thanks & Regards

CA Suryakant Sharma.

 

Thanks for valuable replies friends... More suggestions are welcomed :-)
What reason should mention in condonation petition ???
very well answered sharma ji

Can the time-barred return be e-filed first and then permission for condonation of delay has to be taken from CIT? Or first permission has to be taken and then e-file it?
Also, how to locate the correct address of the CIT to whom the application needs to be submitted?

 


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