How to get refund


This query is : Resolved 

28 September 2014 One of my relative was have the payment from land acquisition office in 2011-12, but due to some dispute , he went under the court litigation on payment. In the mean time the office had deducted the tax of Rs. 91000 and deposited through bank on time. Quarterly tds return is also filed and the same is also viewed on 26AS. He got the payment as well as Form 16A in 2014. Now my question is that how he will get the refund , though he had not filed his return in 2011-12 due to not knowing these all things. When he received the payment, he came to know that getting refund , he should file the return. How he will get the tax credit and will get his refund.

28 September 2014 in this case you shall have to file application under section 119(2) for claiming refund

28 September 2014
PROCEDURE TO FILE BELATED RETURN IN THIS CASE:-

1)File the refund-return before the Assessing Officer, but with a copy of a Condonation Petition addressed to the CIT.

2)The Condonation Petition should explain how the conditions prescribed in the CBDT's public Circular regarding condonation under S 119(2)(b) are satisfied.

3)Generally The delay has to be condoned by the CIT.however it is discretion of CIT ,,but department not bound to accept

4)Therefore prepare an Application (no prescribed Form) in Duplicate, explaining reasons for the delay, and praying for its condonation; send one copy to the CIT, and the other copy shall be attached to the belated return filed before the Assessing Office

5)Enclose, TDS Certificates , 26AS Copy


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