belated return to claim tds refund.

[Padmanathan KV]

THE LEGAL HEIRS OF A DECEASED PERSON RECEIVED COMPENSATION FROM THE INSURANCE CO. ON THE DEATH OF AN INDIVIDUAL IN FY 2013-14. BUT NO FORM 16A WAS ISSUED. THE LEGAL HEIRS RECEIVED A FORM 16A IN JANUARY 2017.

AS THE TIME LOMIT FOR FILING THE REGULAR RETURN WAS OVER, A RETURN PURPUTED TO BE U/S 142(1) WAS FILED ONLINE(OPTION TO FILE U/S 119 IS NOT AVAILABLE). APPLICATION SUBMITTED TO THE JURISDICTIONAL CIT FOR CONDONATION OF DELAY WAS ALLOWED.

BUT THE RETURN HAS BEEN TREATED AS INVALID BY CPC AND THE ITO IS NOT ABLE TO PROCESS IT. AS IT IS A REFUND CASE, HE IS RELUCTANT TO ISSUE A 142 NOTICE TO REGULARISE THE RETURN.

WHAT IS THE SOLUTION TO THIS PROBLEM. THE ASSESSEE IS IN DIRE FINANCIAL DIFFICULTIES AND THE REFUND OF RS, 50000 APPROX. WILL BE OF GREAT HELP. PL SUGGEST A WAY OUT.

[DR.MARIAPPAN GOVINDARAJAN]

Since the option to file return on line you may request the ITO to allow him to file the return manually.

AI Summary

Late-filed tax return rejected by processing system, seek manual filing to regularise and obtain blocked refund. Legal heirs received delayed Form 16A after the statutory filing period; an online belated return was filed and condonation granted, but CPC treated the return as invalid and the Assessing Officer cannot process a refund claim. The practical remedy suggested is to request the Assessing Officer to permit manual filing or otherwise regularise the return so it can be accepted and the refund processed.