If you've missed the deadline to file your Income Tax Return (ITR) for FY 2021-22 (AY 2022-23) and are due a TDS refund, you generally cannot use the ITR-U form to claim it. Instead, you'll need to file a condonation application with the Commissioner of Income Tax (CIT) under section 119(2)(b). Once your condonation request is approved, you can then file your ITR online.
28 September 2023
A did not file her ITR for F/y 2021-22 (A/Y 2022-23) and she has a refund from her TDS as shown in AS26. Can she file ITR U to claim this refund? If not what is the process for her to claim refund of tax?