Updated return filing

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A senior citizen who missed filing their Income Tax Return (ITR) for AY 21-22 may still be able to file it without penalty or interest. They can apply for condonation of delay under section 119(2)(b) of the Income Tax Act, as the five-year window from the assessment year is still open. If the application is accepted with genuine reasons, the TDS credit can be claimed. However, an updated return (ITR-U) cannot be filed due to a refund claim.

Shantanu Bose

Shantanu Bose (Querist)
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05 November 2025 Dear Sir/Madam,
I've the following queries,please assist me if possible,
My mother (senior citizen) didn't file ITR for AY 21-22,gross total income was 4,75,000, Rs. 4700 tds deducted (other income source).
My question is,
Can she file condonation of delay to file updated return without penalty and interest for tds credit now if granted or time limit to file condonation is over ?

Thanks

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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05 November 2025 Your mother can file an application for condonation of delay under section 119(2)(b) of the Income Tax Act for the AY 21-22 return, provided the application is submitted within five years from the end of the relevant assessment year. Since AY 21-22 corresponds to FY 2020-21, the five-year window is still open.

If the Income Tax Department accepts the condonation request based on genuine reasons for the delay, your mother can file the return without penalty and interest on the delayed filing, and the TDS credit can be claimed. There is no strict deadline for filing the condonation request itself, but it is advisable to file it as soon as the delay is realized. The decision to grant condonation is discretionary and depends on the reasons provided.

Your mother cannot file an updated return u/s. 139(8A) anymore, as she has refund claim.

Shantanu Bose

Shantanu Bose (Querist)
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06 November 2025 Thanks sir but can't I file ITR-U if I pay 234F ?

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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06 November 2025 No, because there is (TDS) refund claim.

Shantanu Bose

Shantanu Bose (Querist)
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08 November 2025 Ok thank you very much sir

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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08 November 2025 You are welcome.