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.
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.