Answer

1. F

   Facts

   Once the belated window closes, a refund can be claimed only by asking CBDT or its authorised officers to condone the delay under Sec 119(2)(b) of the 1961 Act. An updated return cannot be used to claim a refund.

2. P

   Provisions and law

   • Sec 119(2)(b), Income-tax Act 1961CBDT can condone delay in filing a return or claim (2025 Act number to be confirmed)
   • Sec 139(4), Income-tax Act 1961 (now Sec 263(4), Income-tax Act 2025)Belated return can be filed after the due date, by 31 December of the assessment year or before assessment, whichever is earlier
   • Sec 139(8A), Income-tax Act 1961 (now Sec 263(6), Income-tax Act 2025)Updated return (ITR-U) within 48 months with additional tax
3. A

   Analysis

   Condonation is discretionary and needs a genuine hardship reason, such as illness, and the refund must arise from excess TDS or tax. Example: TDS of ₹55,000 on a retiree's FD interest where actual tax is nil; if the return was missed due to hospitalisation, file a condonation request with medical proof. Monetary limits decide which authority can approve.

4. C

   Conclusion

   1. 1Confirm the refund comes from excess TDS or tax paid
   2. 2Collect proof of the reason for delay
   3. 3File the condonation request on the portal
   4. 4After approval, file the return as allowed
   5. 5Track the refund

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.