Return late fee refund

A user filed their Income Tax Return (ITR) on January 9, 2022, incurring a Rs. 1000 late fee. They inquired about claiming a refund due to a subsequent government extension of due dates. However, it was clarified that the extension only applied to tax audit cases, not normal individual cases, meaning the original due date of December 31st remained unchanged for them. Therefore, a refund of the late fee is not possible in this instance.