Request letter for legal heir rejected,,mentions need clarity

Milind (Engineer) (94 Points)

08 June 2019  

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