Procedure for filing application u/s. 119(2)(b) of it act

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

09 January 2015 Respected Expert/(s),
Due to some genuine and unavoidable reasons, as also for reasons beyond assessee's control, one of my clients is required to file the Income Tax Return for Assessment Year 2011-12 claiming Refund of Rs. 60,000/-. I understand that the time limit for filing the return for the said Assessment Year has expired long back. I also understand that, the jurisdiction to allow this Refund Claim of Rs. 60,000/- now vests with the Hon'ble Commissioner of Income Tax.
Now, in my endeavour to obtain the above Refund, I wish to prefer an Application for Condonation of Delay to the Hon'ble Commissioner of Income Tax. However, with respect to the procedure in this respect, I have obtained 2 different opinions, one from Hon'ble CIT and the other from the Assessing Officer :-
CIT's Opinion:-
According to CIT's opinion, firstly, the Return of Income has to be filed at the Office of the Jurisdictional Assessing Officer. Thereafter, an Application for Condonation of Delay has to be preferred to the Commissioner of Income Tax requesting the Condonation of Delay and grant of consequent Refund.
Assessing Officer's Opinion:-
According to AO's opinion, firstly, the permission of the Commissioner of Income Tax has to be obtained as to whether the time barred return can be filed to AO or not. Thereafter, if the CIT grants permission for filing time barred return then only the said return can be filed to the AO. After this only, I will be required to file an application for condonation of delay in filing return to the Hon'ble CIT.
The AO is not accepting the time-barred Return. It says that, first you prefer an Application for Condonation of Delay to CIT and then come to me for filing Return (after obtaining permisssion from CIT for filing belated Return). Thereafter only, I can prefer Application u/s. 119(2)(b) to CIT.
My Query:
Kindly advise me as to whose view is correct. You are most humbly requested to kindly support your answer with suitable legal base, provisions, section, rule, etc. whatsoever, so that I can show it to the concerned Officer and get my work done.
Now I am in a dilemma as to which of the aforesaid two opinions is in consonance with legal provisions and provisions. I may place before you that it seems to me that the opinion of CIT seems to be just, proper, legal and logical to me. Be that as it may, I hereby request you to guide me and advice me as to which of the aforesaid two opinions I should adhere to and prosecute the matter of my client accordingly. I would be highly obliged if you support your answer and reasons with legal provisions and authorities viz. citations and rulings of any Court, Tribunal, Statutory Judicial and/or Quasi Judicial Authority.
Thanking you in anticipation.
Regards...

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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09 January 2015 View of the assessing officer is correct.

Citation:- R.N Shetty Trust Vs. Secretary, CBDT [2012] 343 ITR 294 (Kar).

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CA Chetan Patel

CA Chetan Patel (Expert)
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02 March 2016 Sir kindly request to you, please share letter format for condonation of delay

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Asha Kanta Sharma

Asha Kanta Sharma

(Expert)
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10 August 2024 Certainly! A letter for condonation of delay is a formal request made to the concerned authority or department to seek relief from the penalty or adverse consequences of a delay in submission of documents or compliance with regulations. Below is a general format for a letter requesting condonation of delay. You should tailor it to your specific circumstances and the authority you are addressing.

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**[Your Name]**
**[Your Address]**
**[City, State, ZIP Code]**
**[Email Address]**
**[Phone Number]**
**[Date]**

**To**
**The [Designated Authority/Department]**
**[Name of the Department/Office]**
**[Address of the Department/Office]**
**[City, State, ZIP Code]**

**Subject: Request for Condonation of Delay**

Dear [Recipient's Name/Title],

I hope this letter finds you in good health and high spirits.

I am writing to request condonation of delay regarding the submission of [specific document, form, or compliance] which was due on [original due date]. Due to [provide a brief explanation for the delay, e.g., unforeseen circumstances, technical issues, etc.], we were unable to meet the deadline.

**Details of the Delay:**
- **Due Date:** [Original Due Date]
- **Date of Actual Submission:** [Date of Actual Submission]
- **Reason for Delay:** [Briefly explain the reason for the delay]

We sincerely apologize for the inconvenience caused by this delay. We assure you that the delay was not intentional and steps have been taken to ensure that such issues do not recur in the future.

We request you to kindly consider our situation and grant us the condonation of the delay. We have attached the [required documents/form] along with this letter for your reference.

We appreciate your understanding and cooperation in this matter. Should you require any further information or clarification, please do not hesitate to contact me.

Thank you for your attention to this request. We look forward to your favorable response.

Yours sincerely,

**[Your Signature]**
**[Your Name]**
**[Your Designation/Position, if applicable]**
**[Your Company Name, if applicable]**

**Enclosures:**
1. [List of Attached Documents, if any]

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### **Key Points to Note:**
- **Explain the Reason Clearly:** Provide a concise and clear reason for the delay.
- **Attach Relevant Documents:** Ensure that any documents or forms mentioned in your letter are attached.
- **Be Polite and Professional:** Maintain a professional tone throughout the letter.

Feel free to adjust the format as necessary to fit your specific situation and the requirements of the authority you are addressing.