It refund of a deceased
Ganesh Chowdhury
(Querist) 30 January 2012
This query is : Resolved
Well, IT refunds in the name of my father, who is deceased, for AY 2009-10 and 2011-12 are pending with IT authorities. Now, as asked by the ITO, I submitted an affidavit and an indemnity bond but even after that he didnt processed the refund and now he is asking to bring succession certificate. So, I want to know that when there is no dispute between legal heirs and when we have given our consent in the form of an indemnity bond that the refund can be processed in the name of my mother, is it required to bring a succession certificate to prove that my mother is a legal representative? Please advice.
Raj Kumar Makkad
(Expert) 30 January 2012
It is the policy of Income Tax which shall prevail. If you all are agree then there shall not take any considerable time to obtain succession certificate from court though personally I am of the opinion that IT department should become convinced with your NOC.
Ganesh Chowdhury
(Querist) 30 January 2012
Well, I have no problem in following the policies of Income Tax Act but the thing is different here.
If a succession certificate is required as per act, he shouldnt have asked for an indemnity bond before. Further, after going through the provisions of the act, it seems that whoever is in the possession of the estate of the deceased is considered to be the legal representative and no such certificate or bond is required if there is no dispute between the heirs/representatives. And this is something where I want experts opinion. If this becomes confirmed that no succession certificate is required, then I may think of proceeding with an RTI application or whatever experts suggests.
Devajyoti Barman
(Expert) 30 January 2012
The Public Authority has every right to ask for Succession Certificate as Indemnity Bond is not a proof of actual line of succession.
Do obtain such certificate as it is going to help you to settle other financial dispute as well.
Ganesh Chowdhury
(Querist) 31 January 2012
Well, our all other financial matters have been resolved and only this one is pending.
Would just like to refer to a section which deals with the definition of the legal representative:
Clause (29) in Section 2 defines the expression "legal representative" in the following words:
"2 (29) 'legal representative' has the meaning assigned to it in Clause (11) of Section 2 of the Code of Civil Procedure, 1908 (5 of 19 08)."Section 2(11) of the Code of Civil Procedure defines the said expression as follows:-
"2.(11) 'legal representative' means a person who in law represents the estate of a deceased person, and includes any per son who intermeddles with the estate of the deceased and where a party sues or is sued in a representative character the person on whom the estate devolves on the death of the party so suing or sued."
In the above definition, doesnt the part 'who intermeddles with the estate of the deceased' makes it clear that the legal heirs automatically becomes the legal representatives of the deceased?
pkpworld..
(Expert) 11 February 2012
For issuing refund to legal heir of the deceased person the document like death certificate, legal heir certificate and no objection certificate of co-legal heirs other than the person who claim refund is sufficient. Succession certificate is no more required. If the ITO refuse to issue then grievance may be filed to the higher authority of the ITO.
