Refund of unclaimed TDS in return

[Pankaj Sharma]

Respected Members

Looking for your guidance on above subject who's fact are as follows.

A Employee Gratuity Trust registered under Forth Schedule to Income Tax Rules or claiming deduction u/s 10(25) has filed income tax return for previous year and also assessment u/s 143 is done. However, while filing Income tax return refund of TDS has never been claimed in the return or during the assessment.

Now Trust wants to file refund application for AY 2005-06 onwards.

On Searching found one circular no 9/2015 dated June , 2015 for the same. Need clarification.

Cane it do so, if yes then what will be process and to whom authority approach ?

AI Summary

Employee Gratuity Trust seeks refund application process for AY 2005-06 under section 10(25) following Circular 9/2015. An Employee Gratuity Trust, registered under the Fourth Schedule to the Income Tax Rules and claiming deductions under section 10(25), filed an income tax return without claiming a TDS refund. The assessment under section 143 is completed, and now the Trust seeks to file a refund application for Assessment Year 2005-06 onwards. The Trust found a circular (no. 9/2015) relevant to their situation and seeks clarification on the process and authority to approach. The response by a forum member suggests that the delay in claiming the refund cannot be condoned.