Updated return filing
This query is : Resolved
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
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
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.
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.
06 November 2025
Thanks sir but can't I file ITR-U if I pay 234F ?
06 November 2025
No, because there is (TDS) refund claim.
08 November 2025
Ok thank you very much sir
08 November 2025
You are welcome.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Showing Gift from relative in ITR for this year
- Off Market debit and credit transaction
- Share accounting-->fifo - capital gain - period as per fifo?
- Short Term Capital gain on shares bought and sold after 2018 onwards
- ITR selection for salaries and capital gain less than L
- Treatment of Pension ?annuity returns on PMVY
- Soyabean hsn code and gst rate
- ITR filing- non tax audit cases- Asstt.Year 2026-2027
- ITR returnFY25-26
- AY 26-27 ITR-4 FILING U/S 44-ADA
- Gst invoice numbering and delivery challan numbering
- Standard Deduction claim for EPFO Pension and ICICI Prudential Life Annuity
- Small dealers gst returns filing
- Sales amount in Gstr1
- CG after sale of flat
- E Commerce GSTR1 & 3B how to file
- GST Cancellation without jurisdiction
- Legal Opinion on Registrar's Refusal to Investigate a Society for Non-Renewal and Non-Compliance
- GST Refund_RFD-01
- Form10BD was uploaded successfully without any Error but after 24 hours, Form10BE are not available
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
