Refund...too urgent

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Suraj (Querist)

20 December 2009 Hi to My professional Friends,
My one client is a professional Individual who have deposited SA Tax for AY 07-08 while paying tax for AY 08-09. He has no tax liability regarding AY 07-08.He wants refund of tax which wrongly paid for AY 07-08. He have already filed return for AY 09-10.
So please help me regarding claiming refund. Or tax credit can br claimed in Return of AY 10-11. Please help me with procedure to be followed for this case.

Barun Kumar Ghosh

Barun Kumar Ghosh (Expert)

20 December 2009 It is not clear from your query whether your client filed his return of income for assessment year 2007-08. If return was filed, then by this time refund would have been granted by the AO.In case no return was filed, then the assessee has no opportunity to file belated return now, as time limit for filing belated return expired on 31st March, 2009. The refund claim is to be made by filing the return of income.
The CBDT order u/s 119(2)(b) dated 12th October, 1993 and instruction no.12/2003 dated 30th October, 2003 lay down that the AO can entertain belated refund claim u/s 237 in cases where refunds may arise as a result of tax deducted at source / tax collected at source and advance tax subject to approval of the higher authority. But in the case of your client, the refund arises due to payment of self-assessment tax, which was not due.It is advisable to apply to the CBDT through the jurisdictional CIT stating the reason for not filing the return / belated return and requesting for refund duly supported by copy of chaalan for self-assessment tax. The Board has the power to condone the delay. But you should appreciate that it is a time consuming process.

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