SEO Sai Gr. Hosp.
210651 Points
Joined July 2016
Central Board of Direct Taxes (CBDT) has given the powers to income tax authorities to accept the income tax return for a financial year even after the expiry of due date.
Since last date of filing income tax returns for FY 2016–17 (AY 2017–18) has expired, if you wish to file the income tax returns for the said period, you can request the Income Tax Commissioner to condone the delay in filing income tax return.
Note that the income tax returns can be filed if the claim is related to -
- Refund
- Any other relief under Income Tax Act
Time limit for filing the application
Application u/s 119(2)(b) has to be filed within 6 years from the end of assessment year for which income tax return has to be filed. Thus for FY 2016–17, application u/s 119(2)(b) has to be filed on or before 31st March 2024.
Authority to whom application has to be addressed
- Where the claims do not exceed Rs 10 lakhs - The Principal Commissioners of Income tax/ Commissioners of Income tax
Refer: e-file_under_section_1192b