Draft letter sample for filing after due date

The PCIT/PCCIT/Central Board of Direct Taxes,

New Delhi.

Through ITO Ward……………. 

Dear Sir,

Sub.: Petition for condonation of delay in filing Return and Claim of Refund/ loss claim. A.Y. 2021-2022.

PAN : _____________

ITO Ward: 

We are assessed for Income-tax in (your ITO )as per the above mentioned PAN. Our Case falls within the jurisdiction of the Chief Commissioner of Income Tax, ……………

I have been assessed for Tax as an Individual. During the previous year relevant to A.Y. 2021-2022 there was some issue. However, I prepared my return but the return of Income could not be filed as per the provisions of the Act due to the following reasons

• I was not at my Job location due to Covid issues.
• There were some serious health issues going on in my family.
• The income-tax website was not ready at that time.
• Reconciliation with the AIS statement issued by the Income-tax Department,
• Arranging documents and information as per the latest AIS statement.

The total refund due/losses claimed to me is Rs. ……………... I understand that as the prescribed time limits have long been passed, the jurisdiction for admitting the return and the claim of refund, now rests only with the Board, Hence this application.

It may further be appreciated that I was prevented from filing the return and claiming the refund within the prescribed time limit, due to reasonable cause and the non-acceptance will cause genuine hardship to me.

Anticipating a favourable response.

Yours truly,