Refund on basis of belated return

Nitin (ca) (45 Points)

07 January 2012  

 

An small lic agaent had not file return yet for A/y 10-11 . As of now belated return can be filed upto 30.03.12

Now there is a tds claim as per 26AS is about Rs. 2000..

now he want to claim that is he can do so byy filing belated return
 

As his income is less than 160,000 he is not going to attract Sec 271F i.e penality of Rs 5000 for late filing of return.

Is it worth to file return and claim back the Tds deducted of Rs 2000.

simply speaking can i claim Tds claim on the basis of Belated Return?.