10 April 2019
One of my client failed to file ITR for a particular year, now i want to send a condonation application u/s 119. I want to know whether there is any online process to submit the condonation application or we have to submit it through manual process only. if any draft application is available please share it with me
11 April 2019
PETITION BEFORE THE COMMISSIONER OF INCOME TAX,................ SEEKING CONDONATION OF DELAY IN FILING THE RETURN OF INCOME FOR THE ASSESSMENT YEAR ............
The petitioner is an income tax assessee, holding PAN.........................., before the incometaxofficer...............................................................................................................................................and the petition is for the assessment year........................
The petitioner is employed in Indian Army with designation ..............................and expired on ...............due to ill health / in the military war held at.....................
The petitioner, therefore, is represented by his wife and this petition is being filed as legal heir of the above mentioned assessee.
The petitioner’s representative is competent to make this petition and is fully aware of the facts of the petition.
The source of income of the petitioner is Salary from Indian Army and............................... .and the employer has deducted income tax amounting to Rs.....................
The petitioner has to file the return of income on or before the... day of.............20.... but he could not do it due to his ill health/ death.
The petitioner’s representative now only came to know that the return of income was not filed on account of the reasons mentioned above.
The petitioner’s representative sought legal assistance and advised to move this petition before your good self u/s 119(2)(b) of the Income tax Act,1961 read along with Circular 9/2015 dt. 09-06-2015.
The petitioner would like to submit that the omission is not intentional or to conceal the income but a honest mistake happened on account of death.
The petitioner, if allowed to file the income tax return, will get an amount of Rs...................... as income tax refund from the TDS of Rs...................
The petitioner herewith submitting the death certificate and legal heir certificate in support of the petition.
The petitioner, therefore, humbly submit that directions may be issued to the Jurisdictional Income tax officer to accept the income tax return for the assessment year........... ... and to pass orders accordingly.
Dated this the 21st day of March, 2019
PETITIONER
Ps:- EDIT THE REASON FOR DELAY ACCORDING TO YOUR CASE.