21 November 2010
Recently, an assessee contractor consult me for filing of I.T. Returns for the A.Y 2008-2009. The TDS is 3,50,000/-. As per my knowledge the due date for filing of return i end. I think there is a way for getting the refund, But i donot know the exact way. Any one pls kindly help me in this case and also send the proforma for delay in condonation.
21 November 2010
Pl file a petition before the jurisdictional Commissioner of income tax under section 119(2)(b) of the IT Act,1961 seeking to give direction to his subordinate Assessing Officer to accept the belated return for the purpose of issuing refund of tax deducted at source. For academic interest you may refer CBDT Instruction 13/2006 dated 22/12/2006 also.