Filing IT Return For FY 2010-11,2011-12 & 2012-13

Period of for which request can be made A tax payer can make a request to condone the delay in filing of return within six years from the end of the assessment year in respect of which the return is to be filed. So effectively in case of claim for income tax refund, you get an extension of five years only as presently also you can file your income tax return for refund one year after end of the assessment year. So now you can make an application for condonation of delay for any financial year ending 31-03-2009 or thereafter. So in case any of you who failed to file your return in which you were entitled to claim income tax refund or carry forward of losses, can file the application now in case it relates to financial year ended 31-03-2019 or thereafter. Who can condone the delay This circular provides for different authorities who can condone the delay based on the amount invoiced. Any application to condone the delay for claim amount of Rs. 50 lacs or more has to be made to CBDT only. In case the amount of claim is between Rs. 10 lacs and 50 lacs the application will have to be made to the Chief Commission of income tax or Principal Chief Commissioner of Income tax. However in case the amount involved is less than 10 lacs, the same can be entertained by either Principal Commission of income tax or commissioner of Income Tax. The limits specified are same whether your application is for income tax refund or for carry forward and set off of losses. It may also be noted the above limits apply to each financial year separately and not for the aggregate f the claim for all the years taken together. Before accepting or rejecting the application these authorities are supposed to verify that the claim is correct and genuine. It may be noted that the assessing office who will eventually process your income tax return can make scrutiny of your claims before granting you refund or allowing you to carry forward the loss. Conditions for making the application: In order to ensure that your application to condone the delay is accepted, you need to satisfy certain conditions. The income in respect of which the refund is being claimed should not be includible in the income of any other persons. The claim for refund should have arisen due to TDS, of payment of advance tax or self assessment tax. Generally you are entitled to get interest on the amount of refund due to you in case you have filed your return of income within two years from end of the financial years but in case you avail this facility of condonation of delay under these instruction you will not be entitled to any interest on the amount of refund due to you. Moreover under these instructions you can even make an application for claiming supplementary refund in case you already have received part of the income tax refund. How to go about it No specific form or format for making such application is prescribed so the application can be made on plain paper stating the facts of the case in detail, which will help the authorised commissioner to take the appropriate decision. Though no specific process has been prescribed under these instruction I would suggest you to file your income tax return along with the application for condonation of delay. So in case your application is accepted, you return will also be taken up for processing immediately. more  

Ashok sir I have gone through above mentioned circular but I want to know the procedure to be followed to claim the money.Online filing return for previous year is not possible.I asked subhash sir also same thing means circular no. in which detail procedure is given to follow for filing time barred returns.If any one knows pl let me know so that I can get my money back. more  

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The contents of the circular I gave on 2nd September and Subhashji gave again yesterday. more  

circular no. is 9/2015 more