Itr for 2017-18 ay by legal heir of a deceased assessee


(Querist)
20 March 2019
A lady wants to file ITR for A/Y 2017-18 in respect of her late husband, who was an army officer. She expects a refund of tax that was already deducted for that year. She will need to apply to CIT for condonation of delay.
Her husband's ITR was filed in Pune as he was an army officer, but she resides in Delhi. So whom has she to apply - her jurisdiction being in Delhi, while her husband's ITR used to be filed in Pune
Can she apply on line through e-filing portal? Please provide a draft of letter or is there any specific form?
Thanks


B.Chackrapani Warrier (Expert)
20 March 2019
+ Find out the 'jurisdiction' of husband.

+ Condonation to be filed to the CIT of the above said jurisdiction.

+ Condonation to file offline.

B.Chackrapani Warrier (Expert)
21 March 2019
No specific form.

Pl see the draft given below. Edit it suitably.


PETITION BEFORE THE COMMISSIONER OF INCOME TAX,................ SEEKING CONDONATION OF DELAY IN FILING THE RETURN OF INCOME FOR THE ASSESSMENT YEAR ............


PETITIONER : ................................
.................................
................................


The petitioner is an income tax assessee, holding PAN.........................., before the income tax officer
.................................................................................................................................................................and the petition is for the assessment year........................


The petitioner is employed in Indian Army with designation ..............................and expired on ...............due to ill health / in the military war held at.....................

The petitioner, therefore, is represented by his wife and this petition is being filed as legal heir of the above mentioned assessee.

The petitioner’s representative is competent to make this petition and is fully aware of the facts of the petition.

The source of income of the petitioner is Salary from Indian Arm and..............................................and the employer has deducted income tax amounting to Rs.....................

The petitioner has to file the return of income on or before the... day of.............20.... but he could not do it due to his ill health/ death.

The petitioner’s representative now only came to know that the return of income was not filed on account of the reasons mentioned above.

The petitioner’s representative sought legal assistance and advised to move this petition before your good self u/s 119(2)(b) of the Income tax Act,1961 read along with Circular 9/2015 dt. 09-06-2015.

The petitioner would like to submit that the omission is not intentional or to conceal the income but a honest mistake happened on account of death.

The petitioner, if allowed to file the income tax return, will get an amount of Rs...................... as income tax refund from the TDS of Rs...................

The petitioner herewith submitting the death certificate and legal heir certificate in support of the petition.

The petitioner, therefore, humbly submit that directions may be issued to the Jurisdictional Income tax officer to accept the income tax return for the assessment year........... ... and to pass orders
accordingly.

Dated this the 21st day of March, 2019

PETITIONER.


Naveen Kumar Jain (Querist)
21 March 2019
Thank you, Mr. Warrier


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