rohit (Article Assistant) (34 Points)
01 April 2015Dear Friends
One of my known old age person has not filed ITR ever, But in F.Y 11-12 his TDS was deducted and now he wants to file a return of F.Y 11-12 in F.Y 14-15 and want to claim a refund of TDS deducted in F.Y 11-12.
Note: He is not having any income other then interest and pension.
can he do so? please reply with reference to applicabe rules and sections
CA HAYEDAR SHAIKH
(Practice )
(622 Points)
Replied 01 April 2015
Dear Rohit,
Under section 139(4) a belated return can be filed before the expiry of one year from the end of relevant assessment year or before the completion of assessment whichever is earlier.
Accordingly, he cannot file his return of Income.
S. Shiroor
(Others)
(1207 Points)
Replied 24 December 2015
Go to his jurisdiction AO and write a letter of Condonation. Write in the letter that the actual income is less than taxable income and he did not know about the concept 26AS.
Draft letter is attached here with. I hope this helps.
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