prpri Missed income tax return filing of FY 2017-18 or for earlier period? Missed income tax return filing of FY 2017-18 or for earlier period?

Have you missed the income tax return filing of Financial Year 2017-18 or 16-17 or for earlier period? Here how you can still file your income tax return.

We stakeholder of taxation has been take so close look toward the various clauses and rules to avoid penalties, or for the calculation of the correct tax, making sure we don’t miss any exemptions and deductions. There are several sections that benefit the taxpayers and some of them are very popular now as every has got a great knowledge of it such as deduction under 80C or 80G donations, agricultural income under section 10 but what I see is there is this hidden gem, a relief for the genuine cases who have missed filing their income tax returns to the department very less people talk about and was provided by the government on June 9, 2015 (Circular No. 09/2015-Income Tax dated 06th June 2015).

Did you know that income tax allows filing of return for not just one but for past 6 previous year under section 119(2)(b). And lets discuss how can we do this stepwise.

  • Check if you are eligible:

Eligibilty Test.

“The applications for condonation of delay in filing returns claiming refund and returns claiming carry forward of loss and set-off thereof under section 119(2)(b) of the Income-tax Act (the Act.” Above sentence is taken from the circular itself which clearly states that in cases where there is refund and loss to carryforward and setoff one can make an application to the prescribed authority for such condonation of the delay.

  • Draft and submit an application of condonation for delay:

To whom the application should be addressed?

The circular says

1. The Principal Commissioners of Income-tax/Commissioners of Income-tax (Pr.CsIT/CsIT) shall be vested with the powers of acceptance/rejection of such application/claims if the amount of such claims is not more than ₹ 10 lakhs for any one assessment year.

2. The Principal Chief Commissioners of Income-tax/Chief Commissioners of Income-tax (Pr.CCsIT/CCsIT) shall be vested with the powers of acceptance/rejection of such application/claims if the amount of such claims exceeds Rs. 10 lakhs but is not more than Rs. 50 lakhs for any one assessment year.

3. The applications/claims for amount exceeding Rs. 50 lakhs shall be considered by the Board.

Conditions for claiming refund and supplementary claim of refund.

  • The income of the assessee is not assessable in the hands of any other person under any of the provisions of the Act.
  • No interest will be admissible on belated claim of refunds.
  • The refund has arisen as a result of excess tax deducted/collected at source and/or excess advance tax payment and/or excess payment of self-assessment tax as per the provisions of the Act.

Finally after receiving the order from the prescribed authority taxpayer can file the income tax return.

Disclaimer: The contents of this document are solely for informational purpose. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this document, the existence of mistakes and omissions herein is not ruled out.

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Qualification: CA in Practice
Company: Hem Raj Joshi & Associates
Location: Inderlok, New Delhi, IN
Member Since: 19 Feb 2019 | Total Posts: 6
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  1. DCH says:

    I am an NRI being residing abroad since the last 10 years. The last IT was filed by me in 2009 after which I have been residing abroad. I want to regularize my IT file and file returns for the past 6 years. Is it possible? If yes, kindly guide me.

  2. SEKHAR HARI says:

    Respected sir, Some of the learned people like you are publishing articles like the above now and then. But people who are serious minded take it up in the right perspective. But often these messages, on majority of the times, reaches only wrong hands. These people like to bend the provisions for their own conveniences. So please don’t publish messages like these in the media.

  3. Sandeep agrawal says:

    Sir, already filed one application for client, it’s more than 18 months and also hearing attended past 6 month before, no order received. Is there any other way

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August 2021