TDS Deducted in spite of Form 15H/G Submitted

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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)

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 online

Aashok Kumar Sharma

(Expert)

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)

12 May 2026 Thanks for Valuable information

Ramesh Lute

Ramesh Lute (Querist)

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)

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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