TDS Deducted in spite of Form 15H/G Submitted

This query is : Resolved

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A senior citizen whose bank deducted TDS despite submission of Form 15H can claim refund by filing a condonation delay application under Section 119(2)(b) and then filing the ITR. The application can be submitted online through the income tax e-filing portal. Late fee may not apply if income is below the exemption limit.

Ramesh Lute

Ramesh Lute (Querist)
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11 May 2026 One of my relative Senior Citizen Age 72 yrs(F) having Family Pension up to Rs. 3,00,000/- p.a. and Interest on Fixed Deposit up to Rs. 30,000/- p.a.. She has submitted form 15H/G every year to the Bank having Fixed Deposit.
In FY 2023-24 Bank Deducted TDS on Interest on Deposit up to Rs. 8000/-. Can she filled ITR return to claim Refund of TDS deducted . Is there any Penalty/ Late Fee Charges for filling Return of more than One years.
Please advise.

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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11 May 2026 Action Required: File a Condonation of Delay application under Section 119(2)(b) on the e-filing portal citing "genuine hardship."
Next Step: After approval, file the ITR for AY 2024-25 to claim the ₹8,000 refund.
Penalty: No penalty if the total income is within the basic exemption limit; otherwise, a maximum late fee of ₹1,000 may apply.
Note: ITR-U is not applicable here as it does not allow refund claims.

Ramesh Lute

Ramesh Lute (Querist)
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12 May 2026 Thanks for Valuable information

Ramesh Lute

Ramesh Lute (Querist)
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12 May 2026 Can we file Condonation of Delay Application on line through e-filling portal. Please advise Navigation Path.
or Submit Physical Application to Assessing Officer , after approval then file ITR under section119(2).

Ramesh Lute

Ramesh Lute (Querist)
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30 May 2026 I have filled Condonation Request for Assesses to IT Dept. on 25-05-2026. They have sent notice for Verification of Documents i.e. Receipt of Application of 15H/G form to the Bank, copy of Previous 3 years ITR filled, copy of Balance Sheet, P&L statement if any.
In this case Assessee have not any copy of Form 15H/G submitted to the Bank, Since Assessee has not filled any ITR since , her total income was below exemption limit. What will be the Standard Reply to IT Notice, Please advise.

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