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 ?

[DR.MARIAPPAN GOVINDARAJAN]

In my view your delay cannot be condoned.

AI Summary

Refund of TDS: delay in claiming retrospective refunds may not be condoned, restricting relief for trusts. An employee gratuity trust filed returns and underwent assessment but did not claim a refund of TDS in the return or assessment; it seeks to file retrospective refund applications and relies on an administrative circular addressing late claims. A respondent advised that the delay in claiming the TDS refund cannot be condoned, indicating that retrospective relief may be impeded and identifying non-condonation of delay as the principal barrier to obtaining the refund.