Time barred return for claiming refund-section 119(2)(b)

This query is : Resolved

Nupur Sharma (Querist)
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25 January 2018 Hi Everyone!
A client of mine is an NRI and wants to file Income tax returns for some of the previous years which have become time - barred i.e. where e-filing is not possible since the usual time of one year from the end of relevant assessment year has already passed.
Earlier Manual returns could be submitted with the Income tax officer by going to his office and they would be accepted. But now the Income tax officer does not accept manual returns.
The client has to claim refund for all these years for TDS deducted on interest income since his income is not taxable and falls below tax slab. Now can I take benefit of section 119(2)(b) ?

-- My query is that what is the process to claim refund by taking help of this section?

-- IF I login to his income tax account and try to file the return and I select the option "Are you filing u/s/ 119(2)(b)" as "Yes" and then upload the X M L file, will the return be accepted? Will I have to additionally draft a letter to the ITO/ CIT prior to e-filing requesting him to condone the delay or will e-filing directly using the above mentioned option be sufficient?

Please guide and provide your expert views here.

Thanks in Advance!

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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25 January 2018 File condonation application with CIT after CIT approval file return online giving reference of approval.
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Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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26 January 2018 Pl see CBDT CIRCULAR 9/2015 ,DATED 9-6-2015

Nupur Sharma

Nupur Sharma (Querist)
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30 January 2018 Can this application for condonation of delay be sent by post to the CIT ? OR will this have to be submitted in person at his office only?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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30 January 2018 It can be sent by post.

Nupur Sharma

Nupur Sharma (Querist)
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30 January 2018 Should it be submitted at the same address of the Income tax which is being shown as jurusdictional AO address on the income tax website for the client's PAN?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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30 January 2018 Check CIT is available in that office.

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