Unable to fill ITR, you can claim a TDS refund, you can claim in these ways
A small window is available under section 119(2)(b). It empowers the Income Tax Officers to allow any such claim even after the expiry of the ITR filing deadline. However, such claims are accepted in very small numbers.A small window is available under section 119(2)(b). It empowers the Income Tax Officers to allow any such claim even after the expiry of the ITR filing deadline. However, such claims are accepted in very small numbers. This is allowed only if the income-tax payer actually has a problem and has failed to file the income tax return.

The taxpayer has to write an application to the concerned Income Tax Officer. In this, complete information and proof of the circumstances of the non-filing of ITR will have to be given.
For further information, the department may issue notices. Its details will be entered under the 'Pending Action' tab.
On acceptance of the application, online ITR has to be filed in the e-filing tab under section 119(2).
If the application is rejected, you can go to the High Court. Similarly, on the e-filing portal, the facility of filing refunds is available under the tab 'Condonation Request'. ITR has to be filed by selecting the option 'Allow ITR filing after time bar' under the 'Condonation request' tab.

Provision for sanction by amount 9/2015 issued by the Central Board of Direct Taxes (CBDT) lays down guidelines and limits for various authorities to consider refund claims, keeping in view the powers of section 119. According to the circular, if the amount of TDS refund claim in any assessment year exceeds Rs 10 lakh, the same may be considered or rejected by the Principal Commissioner or the Commissioner of Income Tax.
If this amount is between Rs 10 lakh to 50 lakh, then the right to settle it lies with the Principal Chief Commissioner.
If the claim amount exceeds Rs 50 lakh, only CBDT is empowered to settle it at its own level.

Gets up to six years
Any person, company, trust, or Hindu Undivided Family can claim a TDS refund if PAN has been issued to him and he fulfills all the conditions. The taxpayer gets up to six years to make a claim. Under this, he can file a claim within a period of six years from the assessment year. -Sweety Manoj Jain, Tax-Investment Advisor
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29/08/2022 07:10 PM