14 September 2013
Dear Sir, One of my client received letter from income tax department new delhi about non filing of income tax return on 27/05/2013 asking non filing of return for A.Y 2010-11 and 2011-12 but he is an Major in army earlier his department file his income tax return but after transfer neither his department nor he submitted return but TDS has been properly deducted and deposited. Now he has to reply to the letter so he told to e-file all the return till today i.e 4 years returns A.Y 2010-11, 2011-12, 2012-13, 2013-14 Please help me in this matter can i file all the four years return together and reply to the letter stating the actual situation...
02 August 2025
You're dealing with a case where your client (a **Major in the Indian Army**) received a notice from the **Income Tax Department, New Delhi** on **27/05/2013** regarding **non-filing of returns** for **AY 2010–11 and AY 2011–12**. He now wants to **e-file returns for AYs 2010–11 to 2013–14** to regularize his records.
Let’s break this down professionally and legally for your **urgent response**:
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## ✅ 1. **Can You File All Four Years' Returns Now (As of Sept 2013)?**
### 📌 As per Income Tax Rules (applicable in 2013):
* **Return Filing Time Limits** (Section 139(1), 139(4)):
* **AY 2013–14** → Can be filed **normally** (before due date or belated till March 31, 2015) * **AY 2012–13** → Can be filed **belatedly** (till March 31, 2014) * **AY 2011–12** → Belated return **deadline was March 31, 2013** ❌ *Now time-barred* * **AY 2010–11** → Deadline ended on **March 31, 2012** ❌ *Also time-barred*
⛔ **Conclusion**: As of **September 2013**, **only AY 2012–13 and 2013–14** can be filed online. **AY 2010–11 and 2011–12 are time-barred** under Section 139(4).
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## ✅ 2. **How to Handle Time-Barred Returns (AY 2010–11 & AY 2011–12)**
Since filing is no longer possible under the normal provisions:
### You have two options:
### 🔹 **(a) Reply to the Notice with an Explanation Only**
* Mention that:
* Your client was an Army officer * TDS was properly deducted and deposited * His department was earlier filing returns * Post-transfer, due to unawareness and nature of duty, he didn’t file * No tax evasion was intended
👉 **Enclose Form 26AS** for both AYs showing TDS deposited 👉 Offer to file if condonation allowed
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### 🔹 **(b) File Condonation Request under Section 119(2)(b)**
If refund or proper tax credit is due, your client can file a **condonation request** to the **Commissioner of Income Tax**:
* File a manual application for **condonation of delay** in filing returns for AY 2010–11 and 2011–12 * Attach:
* Letter from ITD * TDS proof (Form 16 or 26AS) * Reasonable cause: Transfer, armed forces duties, not intentional * Draft ITRs of the years
👉 If accepted, then you can file those years’ returns **manually** (not online)
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## ✅ 3. **How to Reply to Income Tax Department (Draft Letter)**
Here is a sample reply you can customize:
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**To:** The Assessing Officer Income Tax Department New Delhi \[Address as per letter]
**Subject:** Response to non-filing of Income Tax Returns – PAN \[XXXXXXX], Letter Dated 27/05/2013
Respected Sir,
With reference to your above letter regarding non-filing of returns for AY 2010–11 and AY 2011–12, I would like to inform you that I am a serving officer in the Indian Army. My department had been filing my returns earlier; however, post-transfer, neither the department nor I filed the returns due to lack of awareness.
Please note that **TDS was duly deducted and deposited** by my employer for both years, and I have not concealed any income. Kindly find enclosed **Form 26AS** for your reference.
I am currently in the process of filing my returns for AY 2012–13 and AY 2013–14.
If required, I am ready to submit a condonation request under Section 119(2)(b) for the time-barred years and file the returns as directed.
Kindly consider this representation sympathetically and oblige.
CAclubindia
