04 February 2016
Pl select section 119(2)(b) , then e-filing possible. eg:- Option can be seen in clause A22 in ITR-1 and clause(a) ,filing status , part A- Gen in ITR-4
04 February 2016
Yes, CBDT given facility to upload retuns u/s 119(2)(b) online ,
But now that facility seems withdrawn and now we cannot file return online for 119(2)(b).no idea why this facility was withdrawn suddenly,
So we need to go back and file return manually(it actually called as claim as return is valid only after approval of competent authority)
PROCEDURE TO FILE BELATED RETURN IN THIS CASE:-
1)File the refund-return before the Assessing Officer, but with a copy of a Condonation Petition addressed to the CIT.
2)The Condonation Petition should explain how the conditions prescribed in the CBDT's public Circular regarding condonation under S 119(2)(b) are satisfied.
3)Generally The delay has to be condoned by the CIT.however it is discretion of CIT ,,but department not bound to accept
4)Therefore prepare an Application (no prescribed Form) in Duplicate, explaining reasons for the delay, and praying for its condonation; send one copy to the CIT, and the other copy shall be attached to the belated return filed before the Assessing Office