Missed filing for AY 2022-23. TDS refund possible through condonation?

ITR 591 views 1 replies

Hello everyone,

I’m seeking expert guidance on an old income-tax refund claim.

Facts:

  • FY: 2021-22 (AY: 2022-23)

  • Nature of income: Professional fees (Section 194J)

  • Amount received: ₹4,63,007

  • TDS deducted & deposited: ₹46,301 (reflected as Active in Form 26AS / AIS)

  • No other Indian income in that year

  • The return for AY 2022–23 was not filed earlier

Based on slab computation, excess TDS appears refundable.

I understand that while normal/belated return timelines have expired, refunds may still be claimed by filing the return after delay is condoned under Section 119(2)(b) (CBDT power to condone delay in genuine refund cases), subject to approval by the Assessing Officer.

Questions:

  1. Is a refund claim for AY 2022–23 still legally permissible via Section 119(2)(b) (within the 6-year window)?

  2. In practice, are such TDS-based refund claims (₹46K, clean documentation) generally approved?

  3. Any practical tips on drafting/submitting the condonation request to avoid rejection?

  4. From a practical standpoint, is it advisable to engage a CA for such a condonation + refund filing, or is self-filing feasible for a straightforward case like this?

Looking forward to insights from members who have handled similar cases.

Thank you.

Replies (1)

Yes you can get tds refund....


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