12 May 2018
I want to file return for FY 2016-17 (AY 17-18) u/s 119 (2) (b). When I go to Income tax e filing portal & try to file by selecting that section, the next window asks for Order No (Order for Condonation) & date. How to take permission for condonation of delay. Please tell the process for permission in details.
Also give clarity about criteria for filing under the section.
13 May 2018
First file an application with the jurisdictional Commissioner of Income-Tax seeking condonation of delay in filing the return. the application should mention in detail the reasons for not filing the return within the due date. Once the condonation application is accepted by the Commissioner and an order condoning the delay is passed by the Commissioner, then you can file the income tax return online. A copy of the order is required to be attached on the efiling portal.
16 May 2018
How to file application with commissioner ? Is it just a letter addressing commissioner asking permission? How to sent that, by post/Courier/By hand deliver ? There's any specific format ?
16 May 2018
1. There is no format for the application. It is to be written as a letter. 2. You can deliver it any way you want. However if it is submitted manually in the department and acknowledgement received, it is better.