Belated returns

This query is : Resolved

Praveen CP (Querist)
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20 August 2014 Dear All,

One of my Client has forgotten to file tax returns for FY 2011-12 ( AY 2012-13) and she has a refund of Rs. 20000/- . She has approached me now asking if she could file a belated returns and get the refund. As per the Act, the last date to file belated return for AY 12-13 was 31-3-2014.

If i e-file her return, would it be accepted by IT Dept and will she be grated the refund ? is there a way i can help her ?

Thanks
Regards
Praveen

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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20 August 2014 Return of AY 2012-13 is time barred. last date of filing belated return u/s 139(4) was 31.03.2014.

Now only way is to invoke section 119(2)(b) i.e., through application for condonation of delay.

See below link for details---

http://law.incometaxindia.gov.in/DitTaxmann/IncomeTaxActs/2006ITAct/dtcdiv2_p1413.htm