This discussion addresses a senior citizen who received interest income from fixed deposits and had TDS deducted despite submitting Form 15H. She successfully filed her ITR for FY 2024-25 to claim a refund but missed the deadline for FY 2023-24. The query focuses on how she can proceed with filing a delayed return for FY 2023-24 by appealing for condonation of delay under Section 119(2)(d) of the Income Tax Act.
21 December 2025
One lady aged about 78 years has fixed deposit with Corporation Bank ( now Union Bank) since 2017-18 and earned interest. She has no other income. She has submitted 15 H for each of the year. The Bank has not deducted TDS from interest income except for the financial year 2023-24 and 2024- 25 on interest income despite receipt of 15 H form for those years. She has no knowledge to submit the IT return to claim the refund. Somehow She has been advised to submit the IT return for FY 2024-25 and accordingly She submitted and got the refund of IT of TDS. Since due time for submission of return for FY 2023-24 has elapsed, She could not. Someone has advised her to appeal for condonation of delay in submitting IT return 119( 2) (d) of IT Act for submission of IT return for FY 2023-24. How she should proceed?
21 December 2025
https://www.incometax.gov.in/iec/foportal/help/raise-e-filing-service-requests-um#:~:text=The%20Central%20Board%20of%20Direct,119(2)(b).