Filing of i t return by legal heir

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Shiv Kumar Gupta (Querist)

13 August 2019 Sir,

Assesses (tax Payer has died and his son ( legal heir) could not filed return immediately / in due time, because I T department requires legal Heir certificate from court in the absence ow registered will.

Son has applied in court and court has given the award after 2-3 years and son applied to Income tax depatrment for registration as legal heir.
I T department has registered now Son as legal heir.

Now my question, how to submit return for financial year 2016-17 and 2017-18 Income tax return to claim TDS refund, which was being deducted by Banks ob their Fixed Deposits.

The deceased has no other income.
Kindly guide with reference of section or legal cases for filing the return. Please also look, whether department will charge penalty for late filing or it will be allowed without penalty because , delay is due to court order. Please also note,that Income Tax department is respondent in court case,( Assesses v/s Income tax department .

Thanks
S K Gupta
(9929607592)
guptask2007@gmail.com

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

14 August 2019 File condonation application with CIT stating the reason for delay in filing the ITR as delay in obtaining legal heir certificate from court. After approval file online ITR u/s 119(2)(b) and claim refund.

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