| Question And Answer | |
|---|---|
| Subject: | Belated ITR |
| Category: | Income-Tax |
| Querist: | ANKUR AGRAWAL |
| Answered by: | Advocate Shashi Ashok Bekal |
| Tags: | Delayed return, non-resident taxation, Refund, return |
| Date: | June 16, 2022 |
Regular NRI assessee due to technical reason could not file the ITR for A.Y. 2020-21.
TDS is more than the tax liability.
Whether in application U/s 119 of IT Act to CBDT for permission to file the ITR can be obtained?
Is there any other alternative with the assessee?
The last date for filing a belated return under section 139(4) of the Income-tax Act, 1961 (Act) for AY 2020-21 is over.
Further, the assessee cannot file an updated return under section 139(8A) of the Act as there is no tax liability.
Therefore, the only recourse available to the assessee is to file an application under section 119 of the Act, seeking permission to file the return.
If the same is rejected or not responded to within a reasonable time, the assessee can approach the High Court by filing a Writ Petition.