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How to claim refund under section 119


Claim refund when missed to file ITR of earlier years under section 119(2)(b) -The Central Board of Direct Taxes has given the powers to Income tax authorities to accept the Income tax return for a financial year even after the expiry of due date. The CBDT has issued circular no. 9/2015 dated 09.06.2015 in which an assessee can apply to the appropriate authority for the condonation of delay in filling the returns to claim the refund or relief, if any.

Note that the income tax returns can be filed if the claim is related to – Exemption, Deduction, Refund or any other relief under Income Tax Act.

Who can grant such Condonation-

Vide this Circular CBDT has empowered following authorities on the basis of limit of claims made by the assessee by application addressed to these authorities:

  • If the claim is not more than 10 Lakhs- the Principal Commissioners of Income Tax or Commissioners of Income-tax shall be vested with powers of acceptance/rejection of such claims, for any one assessment year.
  • If the claim is more than 10 lakhs or less than 50 lakhs- the Principal Chief Commissioner of Income tax or Chief Commissioners of Income tax shall be vested with the powers of acceptance/rejection of such applications or claims, for any one assessment year.
  • If the claim is above Rs. 50 lakhs- CBDT

Basis the Condonation will be granted-

Authorities have been empowered to direct the Jurisdictional tax officer to make such enqiury or scrutiny to ascertain the correctness of claim. Application can be accepted or rejected on the following ground-

  • The claim is correct and genuine
  • There is a case of genuine hardship or merits
Belated application for supplementary claim of refund can be admitted for Condonation  by the following  ground-
  • No Interest will be admissible in case of belated claim of refunds.
  • Income is not assessable in the hands of any other person under the Income Tax Act.
  • The refund has arisen due to excess tax deducted or advance tax or self assessment tax etc.

Time limit for accepting claims -

Application under section 119(2) has to be filled within 6 years from the end of the relevant assessment year for which income tax return has to be filled.

For Example- If we have filed an application on 15.05.2017 for the A.Y. 2017-18, we can apply not before the A.Y. 2011-12. We can apply for A.Y. 2011-12 and later.
Other points to be noted u/s 119 (2)-
  • The application should be disposed of by the authorities within six month from the end of the month in which date of application was received.
  • For cases involving refund claim pursuant to a court order, the time limit of six years to exclude the period for which the proceedings were pending before any court of law. In such a case, the condonation application should be filed within six months from the end of month in which court order was issued or the end of financial year, which ever being later.
Section 119(2) (b) gives power to officers of income tax to accept the delayed filings of returns regarding refunds, deductions, exemption or any other relief under the act. The procedure of filing late returns is same as that of filing normal returns.


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