If you need to file an income tax return for a deceased relative for past years where returns were missed, you can apply for condonation with the CIT (Commissioner of Income Tax) under section 119(2)(b). This application, typically filed offline, allows legal heirs to submit the return after obtaining approval. This process is necessary to claim any deducted TDS and avoid future legal issues.
One of my relative died in the year 2016 and have some Fixed Deposits in the name of him.
Unfortunately Income tax return not submitted from A.Y. 2017-18 to A.Y. 2020-21. But TDS has been deducted from FD's every year and we are not able to claim the same as the portal not permit to submit the same.
Is there any way to file the same ?? Your advice in this regard really needed for avoid any legal dispute in future.
29 May 2021
File condonation application with CIT under section 119(2)(b) for filing ITR for AY 2017-18 as legal heir. After CIT approval file ITR. Same way file condonation application with CIT in name of legal heir and file ITR for the next years.