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Procedure to file time barred incometax return

(Querist) 22 May 2013 This query is : Resolved 
dear sir,

please let me know procedure to file incometax return for A.Y.2011-12 which is time barred.

Assesse is NRI and having rental income refund of Rs.40,000

i Know that it is possible U/Sec.119(2) please let me know about procedure to file return and get refund
Maulik Jani (Expert) 22 May 2013
Dear Ganesh,

It is possible to claim refund by filing the condonation Petition u/s 119 (2) (b) of Income Tax Act.

The Important points of the Scheme as per the CBDT instructions No. 12/2003, dated 31.10.2010.

01. Write as Application u/s 119 (2) (b) of the IT Act giving the reason for delayed in filing return.

02. Enclosed Evidence in supporting of your Claim.

03. Enclose Evidence of TDS.

04. Clearly state the Computation of your Income & Tax for the year.

Once the CIT or CCIT or CBDT makes an order condoning the delay u/s 119 (2) (b) of I T Act. , AO will give refund.

The Power to condone delay is as under.

01. CIT upto Rs. 1 Lacs.
02. CCIT upto Rs. 5 Lacs.
03. CBDT Above Rs. 5 Lacs.


Maulik Jani.
Ganesh babu (Querist) 22 May 2013
Thank you for your prompt reply,


here application means " is it written request addressing to commisioner of incometax"

and one more question

as per 119(2) read with above given circular,

it is said that "return may accept"-does it mean dept. is not bound to accept.

Maulik Jani (Expert) 23 May 2013
Dear Ganesh,

IT Dept will firstly refer the REASON Mentioned in the Application.

Then based on the reason if they satisfied then they will approved the Application.

They are not bound to approved such application.


Maulik Jani.
Raj Kumar Makkad (Expert) 26 May 2013
The IT Department shall issue a notice seeking explanation and if the explanation is found satisfactory then there is no issue but if not then the penalty may be imposed.

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