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Tax filing for previous years

Kumar (Others) (24 Points)

05 June 2015

My father needs to file his Tax Return for the FN 2011-2012. He has already filed for FN 2012-13 and FN 2013-14 and now its May 2015. Is there a way for him to file FN 2011-12 now? Is that the returns for earlier than the last 2 years cannot be filed in any manner? Is there no way to file?

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4 Replies

CMA Poornima Madhava (CMA) (13097 Points)
Replied 05 June 2015

As I understand, it cannot be filed. I shall wait for other views

Archana Das (CA Final student) (622 Points)
Replied 06 June 2015

A belated return u/s 139(4) can be filed within 1 yr from the end of the relevant A.Y or only in case of regular assessment (before due date) ;a return can be filed. There is no othr prov fr filing old return. hence in ur case it cannot be filed.

Nikhil Kaushik (Fellow CA) (85435 Points)
Replied 07 June 2015

actually, the return for earlier years can be filed:

1. if the return has a refund due, then you need permission from Jurisdictional CIT for condoning the delay (section 119(2))

2. If there is no refund, you can file a manual return with the jurisdictional AO. However, such a return wont be processed but will be kept on record.

3. If you want to do everything perfectly, then request jurisdictional AO to issue 142(1) notice and then file return in response. Such a return will be processed too.

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