Request letter for legal heir rejected,,mentions need clarity

ITR 2876 views 10 replies

Helllo,

     My father died on April 25th 2017. His final returns need to be filed. Since he was not a govt employee and he did not have any WILL registered the only way to file the returns was to become legal heir. All his accounts were held jointly with his wife.

Hence we issued a request for his wife (my mom) to be  legal heir along with all the attachments (PAN of both death certificate and letter from bank).(attached)

The request was rejected mentioning in comments section "

" The request for adding legal heir is presently not approved as on perusal of the documents submitted it is seen that the assessee is deceased on 24/4/2017 , Hence please clarify/specify the purpose for which the request for registering as legal heir is made as the time limit u/s 139 for filing return of income for the asst. year 2018-19 has lapsed "

My Queries:

1 The bank letter clearly mentions the purpose , so should i have a personal/covering letter mentioning the same reason and signed by my mom/wife of deceased Also there is no comments to reply so a fresh request should be made ?

2  I thought late filing that too of deceased person will be allowed after payment of penalty etc 

3  Should i not do  "anything" as the time limit is expired ..as the only loss will be some TDS amount ? Will there be any problems in future if the final return is not filed ?

Please advise.

Note: (My mothers return for AY2018-19 has been processed and cleared 

 

  

 


Attached File : 1047926 20190608230423 20190608 222203copy.pdf downloaded: 189 times
Replies (10)
Which return you want to filed now.

We need to file the final return (income from April 1 to April 24 2017)  of the deceased (Dad) for which the request for legal heir is being done by my mom. The return will be ITR2. 

 

But you can't file the return for the F.Y.17-18 as the last date to file return was 31 March 2019.

In normal cases  people file returns even after 2/3/4 years paying penalties...so shouldn't it be acceptable/possible for deceased persons also ? 

Also if there was tax payable and time limit is over then they will send notice to deceased parson ? Seems illogical

From A.Y 2017-18 , belated IT belated returns should be filed before the end of the relevant AY. For instance, for the AY 2018-19, the last day to file a belated return was 31 March 2019. Also issue of notice on deceased assessee is void ab initio, so you don't need to apply for legal heir

Thru internet search and efiling site i saw section 119(2) which CBDT can use and allow late returns beyond 2 years..

So your advice is just don't apply for legal heir and not to file the last returns of my dad...but how does the IT dept get intimation that he is dead (i.e how does his record in IT database get updated to deceased ?) (I just don't want any surprises later on i.e notices/demand etc)

Thanks for all the assistance  ...and all the help.

As per Sec 119 (2) (b)  belated application for supplementary claim of refund can be admitted for condonation by meeting the following conditions :

  1. The income of the assessee is not taxable in the hands of any other person under any of the provisions of the act
  2. No interest is paid on belated claims of refund
  3. The refund has arisen as a result of excess tax deducted at the source/calculated at source and/or excess advance tax payment and/or excess payment of self-assessment tax as per the provisions of the act

I had read this  on net and i thought point 1 may be applicable since income of deceased is taxable to legal heir...but i m WRONG it seems

So i am not taking any action and leave it as it is...! 

Thanks a lot !

 

 

EXACTLY NO ACTION NEED TO TAKE NOW

Would you be comfortable sharing the letter issued by bank for your purpose. I just wanted to check the format for a similar purpose. Thanks in advance. 


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