Condonation of Delay

This query is : Resolved 

20 December 2019 What is the procedure to apply for Condonation of Delay. Because when I try to apply by logging into E-portal. Login>My Account>Service Request>Condonation of Delay.
There it shows no records found. So anyone can you clarify as to how to apply for condonation of delay.

20 December 2019 you are applying for which assessment year

21 December 2019 for the AY 2019-20, because the assessee is laible to tax audit U/s 44AB is it possible for me to apply for condonation to waiver the penalty U/s 44AB (0.5% of Turnover or 1.5 lakhs) and I have a refund receivable.


21 December 2019 No... No way for Condon for waiver of that fee. Also it's not required or applicable for AY 19-20. Bcoz, ITR can be file on or before 31st March 20.

30 May 2020 If you had submitted ITR and forgot to E-Verify the same then only above procedure can work for you. If you have not filed ITR withing the time allowed/notice issued then you have to approach AO with a Condonation Letter stating valid and justified reasons for such delay.

https://incometaxindia.gov.in/Communications/Circular/Circular9_2015.htm
https://www.lawbulls.in/wp-content/uploads/2019/04/Application-for-condonation-of-delay.png
https://taxguru.in/income-tax/request-condonation-delay-filing-itrv.html



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