Please give me answer of my one query:- Trust return filed belately for the a.y. 2011-2012 and not claimed the tds of Rs. 28000/- in the return .and the corresponding tds was appearing in 26 AS in the A.Y.2011-12. And the income relating with that tds has been shown in the return of a.y. 2011-12. As per 139(5)belated return cannot be revised. Whether tds of Rs. 28000/- can be claimed in the AY. 2012-13.