ITR filling of deceased person

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This discussion addresses the challenges of filing an Income Tax Return (ITR) for a client who passed away in July 2022. The filer faced delays due to the family's distress and difficulty obtaining necessary documents. Filing an updated return (ITR-U) incurs a 25% or 50% penalty, which the filer wishes to avoid. The advice suggests that filing a normal ITR after the deadline (31st December 2022) is not possible, nor is a condonation request under Section 119(2)(b) if there's tax payable. For nil tax liability, filing under Section 139(8)(A) with a Rs. 1000 penalty is an option from April 1st, 2023, assuming income is below 5 lakhs. The possibility of requesting the Assessing Officer (AO) for late filing on grounds of medical issues or death under sections other than 119(2)(b) is also questioned.

Siddharth Kishan Mane

Siddharth Kishan Mane (Querist)
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01 March 2023 My client died in July 2022. I was unable to file his ITR as the Accounts were not done as i didnt got the Bank statements and other records from his family members because they were mentally disturb to send the same.
I dont want to file ITR-U as the tax liability for ITR-U is 25% or 50%. Can I file ITR in normal course till 31.03.2023 on the grounds of ill health, medication, death of the person, Pl Guide on this matter.
Thnx & Regards

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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01 March 2023 File condonation request u/s. 119(2)(b) of IT act, if there is any refund due.

Siddharth Kishan Mane

Siddharth Kishan Mane (Querist)
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01 March 2023 There is no Refund due sure there is tax payable

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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01 March 2023 So, no other option left, but pay 25% additional tax penalty.

Siddharth Kishan Mane

Siddharth Kishan Mane (Querist)
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02 March 2023 Can I file ITR of a person having Nil Tax liability till 31.03.2023

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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02 March 2023 No. Time limit to file ITR u/s. 139(4) of IT act was up to 31.12.2022.
Not possible u/s. 119(2)(b) of IT act as no refund due.
Only option from 01.04.2023 to file ITR u/s. 139(8)(A) of IT act with just Rs. 1000/- penalty if there is no tax liability. (Assuming taxable income below 5 lakhs.)

Siddharth Kishan Mane

Siddharth Kishan Mane (Querist)
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11 March 2023 Sir can I request the AO for ITR filling on normal course till 31.03.2023 on the grounds of medical issues, death of Assessee

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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11 March 2023 Under which section, other than sec. 119(2)(b) of IT act?

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