ITR
Claiming a refund for a year you did not file
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Facts
After the belated deadline, you cannot claim a refund through an updated return. The route is a condonation of delay request to file a return claiming the refund, which is allowed only in genuine hardship cases within set limits.
Provisions and law
- Sec 119(2)(b), Income-tax Act 1961CBDT can authorise condonation of delay in claims for refund in cases of genuine hardship.
- Sec 139(8A), Income-tax Act 1961 (now Sec 263(6), Income-tax Act 2025)Updated return cannot increase a refund.
Analysis
You apply for condonation online, explain the reason for the delay with proof, and wait for approval. If approved, you file the return and get the refund, generally without interest for the delay period. Small refunds may not justify the effort. Check the latest CBDT circular for limits.
Conclusion
- Check TDS and refund amount for that year.
- Prepare reasons and proof for the delay.
- File the condonation request online.
- File the return after approval.
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