Assessee file ITR-1 for A.Y.2013-14 to claim TDS deduct on interest from bank on FD as per form 26AS he has income from agriculture also but did not disclose. She made Bank FD from the money accumulated from agriculture income and Amount given by her husband (Husband receive pension and agriculture Income ).Both never file ITR . this A.Y. bank deduct TDS so she file TDS Return and claim Refund and received. But actually she filed 15H to another bank and that bank did not report interest in 26AS under income exempt due to 15H.
She is 65 year old now and file the ITR first time on 16/11/2013 for A.y. 2013-14 to claim TDS Refund only.
1. Is there any question of source of fund.
2. She open bank Account in Sep-2012 and made FD of Rs. 13 Lac in SBI some thime in Jan-13 and file Form 15-H
3. Another bank (old Bank A/c) report to 26As TDs of Rs. 2200/- on 26000/- Intt. on 31/12/2012 and on 31/03/2013 Intt. 26000/- without deduct TDs due to 15H . She did not report Intt. accrued on SBI FDs.