Tds not claimed
This query is : Resolved
CA Punit Bajaj
(Querist)
29 July 2014
one of my client has filed tds returns for the a.y 2012-2013 &2011-2012. but have not claimed tds in those years..is it possible to claim tds of those years
29 July 2014
TDS return or Income Tax Return?
You need to take up the matter to your Jurisdictional AO.
You need to take up the matter to your Jurisdictional AO.
Nikhil Kaushik
(Expert)
30 July 2014
file request for refund of TDS under section 119(2)
30 July 2014
I think Punit Ji want to say that Income Tax Return was filed but TDS was not claimed.
If Income tax return is not filed then section 119(2) has to be invoked for claiming refund since return of both the years are time barred.
If Income tax return is not filed then section 119(2) has to be invoked for claiming refund since return of both the years are time barred.
Nikhil Kaushik
(Expert)
30 July 2014
No Sanjay Ji.
119(2) is not a refund section. it is a section that empowers designated Income-tax officials to condone/disregard a particular limitation or bar etc and has much wider scope for discretion.
Time bar is only for filing/revising the return. The time bar is not for refund. Rather, then alternative way is to say that you can simply file rectification under 154 for which you have four years from the year of assessment order.
119(2) is not a refund section. it is a section that empowers designated Income-tax officials to condone/disregard a particular limitation or bar etc and has much wider scope for discretion.
Time bar is only for filing/revising the return. The time bar is not for refund. Rather, then alternative way is to say that you can simply file rectification under 154 for which you have four years from the year of assessment order.
30 July 2014
Where have I said it is a refund section?
In case return is time barred (for filing) you can file request for condonation of delay in filing of return. Once same is accepted return can be filed to claim refund.
In case return is time barred (for filing) you can file request for condonation of delay in filing of return. Once same is accepted return can be filed to claim refund.
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