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condonation request 199(2)(b)

15 January 2018

which I option is more suitable online condonation or offline condonation ( where r more chance of getting accepted/ rejected)

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17 Replies

ajeet singh (1392 Points)
Replied 15 January 2018

Dhirajlal Rambhia

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ajeet singh (1392 Points)
Replied 15 January 2018

@ Dhirajlal Rambhia

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (168971 Points)
Replied 15 January 2018

Credit for tax deducted at source for the purposes of section 199.

37BA. (1) Credit for tax deducted at source and paid to the Central Government in accordance with the provisions of Chapter XVII, shall be given to the person to whom payment has been made or credit has been given (hereinafter referred to as deductee) on the basis of information relating to deduction of tax furnished by the deductor to the income-tax authority or the person authorised by such authority.

(2) [(i) Where under any provisions of the Act, the whole or any part of the income on which tax has been deducted at source is assessable in the hands of a person other than the deductee, credit for the whole or any part of the tax deducted at source, as the case may be, shall be given to the other person and not to the deductee :

ajeet singh (1392 Points)
Replied 15 January 2018

u didn't get my point

ajeet singh (1392 Points)
Replied 15 January 2018

sir I want to know that delay condonation for time barred a.y. online /offline which is more preferable

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Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (168971 Points)
Replied 15 January 2018

But.......... Section 119(2)(b) of the Income tax Act gives powers to the Central Board of Direct Taxes if it considers it desirable or expedient so to do for avoiding genuine hardship in any case or class of cases, by general or special order, authorise [any income-tax authority, other than the Commissioner (Appeals)] to admit an application or claim for any exemption, deduction, refund or any other relief under this Act after the expiry of the period specified by or under this Act for making such application or claim and deal with the same on merits. The power of the Board is quasi judicial in nature and has to confirm to the principals of natural justice and should be judicially exercised.

ajeet singh (1392 Points)
Replied 15 January 2018

in case I file online condonation request should I file return prior to my request is accepted or return should be filed after my condonation request is accepted getting confused. I filed my return for a.y. 15-16 before due date but didn't e verify and get invalidated

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (168971 Points)
Replied 15 January 2018

Yes, first application for condonation is given offline..........

Once accepted, ITR is filed online.

ajeet singh (1392 Points)
Replied 15 January 2018

in my case at e filing portal link is given in service request for condonation request , if I request online for the same than I need not to file return now it is supposed to be filed after request is accepted for delay condonation, I m right sir please gulde