Filling of Be-Lated Return - What Should Be Fair Reason?

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One of my client had not filed IT Return for the A.Y.2008-09, He has the Income of Commission.

His TDS was deducted u/s. 194H as per the Form-16. Around about Rs.4500 of his TDS was deducted then he was not aware that how to file / claim return/TDS?

 

But now he wants to file return of F.Y. 2007-08 now to claim refund of TDS of Rs. 4500.

 

For this, (to file return beyond timelimit) permission of I.T. Commissoner is necessary.  Which reasons can we give to obtain such permission?

 

Dear Friends, Can I have Format of such application?

 

Please state the REASONS so as I.T. Comm. may take those as THE REASONABLE.

Waiting For your Valuable Suggestions..

Replies (4)

1) non receipt of form 16 within return filing period,

2) medical grounds

3) assumption that employer has filed on behalf of employee.


 

To

ITO 

.....................................................

Dear sir, 

 

PAN ................................

Sub : return for year .............................

 

As i have received the form 16 with TDS amount .................. for AY..................... on .............. due to clarical mistake of the staff in office( who filed the paper in some other file and found now), i would be grateful if your honour will allow me to submit the return  for above year. 

Return in form .................... is enclosed herewith.

Thanking you 

 

 

(..............................)

 

Enclo: as specified

 

Hardik, as per IT Act Belated return can be filed WITHIN ONE YEAR FROM D END OF RELEVANT ASSESSMENT YEAR. means in u r case, return fr AY 08-09 has to be filed before 31ST MARCH 2010.this limitation period is over now. U CANNOT FILE BELATED RETURN OF AY 08-09 NOW. COMMISSIONER CANNOT GIVE SUCH PERMISSION AS IT IS BEYOND PROVISION OF IT ACT.

EVEN IF U HAVE PAID TDS FOR THAT YERA , U CANNOT CLAIM THAT AS IT ACT DOSE NOT GIVE SUCH POWER TO ANYONE. 

i think priyanka is correct


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