Refund of income tad deducted

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

14 August 2014 Dear Experts,
How refund can be claimed for financial year 11-12 and 12-13 for an assessee who has never filed return of income. What kind of reason that may be acceptable by the dept for not filing the return for the above asst. years?

TKKKKKK

TKKKKKK (Expert)
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15 August 2014 You can file return for A.Y. 13-14 during this year. Because belated return can be filed up to 1 year from a.y. You can get refund too. I have handled cases like these.For return for financial year 11-12, You can't file return as last date of belated return filling is 31st March, 2014 for it.

Querist : Anonymous

Querist : Anonymous (Querist)

16 August 2014 My query is related to FY 11-12 & 12-13. Returns can still be filed for these years with condonation letter to the commissioner. my query is what kind of reasons that may be accepted by dept for delay in filing the retruns for 11-12 and 12-13. Would also like to know whether any other procedures to file and get refund?

Asha Kanta Sharma

Asha Kanta Sharma (Expert)
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20 July 2025 Got it! You want to file delayed income tax returns for FY 2011-12 and 2012-13 and claim refund of TDS deducted, but you missed the normal deadlines.

Here’s a detailed rundown:

1. Filing Delayed (Belated) Returns Beyond Due Date
Normally, belated returns can be filed within one year from the end of the relevant assessment year (i.e., by 31 March of the next year).
For FY 2011-12 (AY 2012-13), deadline was 31 March 2014.
For FY 2012-13 (AY 2013-14), deadline was 31 March 2015.
Since these deadlines have passed, you cannot file belated returns normally.
2. Option: Filing Returns with Condonation (Late Filing) Request
You can file a condonation application to the Commissioner of Income Tax under Section 119(2)(b), requesting acceptance of late returns beyond the statutory deadline.
Reasons for delay should be genuine and convincing; examples include:
Serious illness or hospitalization.
Natural calamities (flood, earthquake, etc.).
Loss of documents due to fire, theft, or other unforeseen events.
Delays due to legal proceedings or disputes.
Any other valid hardship preventing timely filing.
3. Procedure to File Return with Condonation Request
Prepare the Income Tax Returns for FY 2011-12 and 2012-13.
Draft a letter to the Commissioner requesting condonation of delay, stating the genuine reason(s).
Submit the returns along with this letter to the jurisdictional Income Tax Officer or Commissioner.
The Commissioner may accept or reject the condonation based on merits.
If accepted, returns will be processed and refund claim can be considered.
4. Claiming Refund
Refund of TDS can only be claimed by filing a valid income tax return for the relevant years.
Once the return is filed and processed, if TDS is in excess of tax liability, the refund will be credited.
Refunds cannot be claimed without filing returns.
5. Other Important Points
No penalty for delay in filing unless you have taxable income.
If income is taxable, penalty/interest may apply.
Be ready to substantiate reasons for delay if asked.

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