How to get condonation order for refund of tax u/s 119(2)b
Refund amount is less than 10 lacs
The Principal Commissioners of Income-tax/Commissioners of Income-tax (Pr.CsIT/CsIT) shall be vested with the powers of acceptance/rejection of condonation applications/claims if the amount of such claims is not more than Rs. 10 lakhs for any one assessment year.
So, you have to make application for condonation of delay u/s119(2)(b) of income tax act 1961 to (Pr.CIT/CIT) of your jurisdiction.
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