Regarding non filing of itr for the financial year 2013-14

Now u need to contact to your jurisdiction and he will issue 142 then u can file.

ITO ko Tea Launch ke liye kuchh dena parega.

to file the returns beyond two years limit, the assesee has to seek permission from commissioner of income tax, with specific reason for non filing, commissioner may grant permission to file belated returns, if he is satisfied with the grounds, however  late filing penalty may be imposed by the AO, apart from the interest payable 

the Indian government levies a penalty at a rate of 100 percent to 300 percent of the tax sought for concealment of income if a return is not filed.  The penalties are imposed at the discretion of the tax authorities.

If your taxable income for the F.Y. 2013-14 is less than basic exemption limit and whole amount TDS is refundable, then you can claim such TDS in current F.Y. return.

There is an option for claiming earlier years TDS in ITR Forms.

Hope this information is helpful to you.

My taxable income is not less than the basic exemption limit . My GTI ( Gross Total Income ) is Rs 5,00,000  and tax deducted at source is Rs 45,000. 

section 271(F ) applies for non filing of return within the stipulated time  and a penalty impose upto the extent of Rs 5000.   Suppose I take permission for filing return under section 119(2) and claiming refund of Rs 30000. Can they impose a penalty on me to the extent of Rs 5,000  

 

As ankit said u can get refund of that TDS by filing return in current year.