Procedure for application for condonation of delay u/s 1912b

This query is : Open

Querist : Anonymous

Querist : Anonymous (Querist)

03 June 2014 Dear All
What is the procedure for application for condonation of delay in filing IT Returns and refund claim under section 191 (2b) of IT Act?

What are the different documents required along with the application.

Ganeshbabu K

Ganeshbabu K (Expert)
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08 June 2014 It is 119(2b) not 191(2b)
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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

5)TDS Certificates , 26AS Copy

Refer my Convo,

https://www.caclubindia.com/experts/income-tax-refund-even-after-belated-return-time-period-expi-1469669.asp#.U5SNevQW11Y

Thanks & regards
Ganesh babu k

Message likes : 2 times

Nupur Sharma

Nupur Sharma (Expert)
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30 January 2018 Can the time-barred return be e-filed first and then permission for condonation of delay has to be taken from CIT? Or first permission has to be taken and then e-file it?

Also, how to locate the correct address of the CIT to whom the application needs to be submitted?

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