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Condonation request

jacinthamary (accountant) (886 Points)

09 March 2020

Client filed IT returns for AY2015-16 u/s 148 without getting any notice. The returns was filed in 2018. He has a refund. Can he apply for condonation now?

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5 Replies

RAJA P M ("Do the Right Thing...!!!") (128096 Points)
Replied 09 March 2020

In 2018 means which date & month...?!

Are You filed the ITR or not...?

If filed then verify the ITR or not...?

Note : As per Your query the ITR for AY 2015-16 can't be filed in 2018...

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jacinthamary (accountant) (886 Points)
Replied 09 March 2020

He filed by giving a notice number which was issued for some other purpose. ITR is filed and is transferred to AO

RAJA P M ("Do the Right Thing...!!!") (128096 Points)
Replied 09 March 2020

In Your 1st query without getting any notice as 👇
- "Client filed IT returns for AY2015-16 u/s 148 without getting any notice"

in 2ndly You reply as
- "He filed by giving a notice number which was issued for some other purpose"

Now, it's confused...

So, Ask Your question correctly with correct details. If You ask correctly then You can get exact solution from our CCI experts...

GOOD LUCK...

jacinthamary (accountant) (886 Points)
Replied 09 March 2020

He filed the return for AY 2015-16 u/s 148 by providing a notice number. But the notice number he provided was issued for reminders to file for AY 2016-17 and AY 2017-18. He already file IT returns for AY 2016-17 and 2017-18.

RAJA P M ("Do the Right Thing...!!!") (128096 Points)
Replied 09 March 2020

Bro,

If Assessee received notice for Non-Filings of his ITR for the said period then he can file ITR with that notice...

In case filing Condonation delay request for Non-Filings of ITR of the period and the request accepted then he can file with the acceptance...

otherwise we can't file if date is barred...