27 January 2020
The assessee forgot t claim deduction u/s 80C in his return and time to revise return has expired therefore revision petition has to be filed u/s 264. The return has been processed and intimation received from CPC. Whether revision petition is to be filed before the jurisdictional CIT or CIT (CPC) Bengaluru. Please guide. Thanks
27 May 2020
The power of condonation of delay u/s 119(2)(b) of the Act is with the respective AO authorities as per the extant Rules and Practice where you can request as per your case.
There is no timeline for accepting condonation. It's at their discretion.
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