SEO Sai Gr. Hosp.
210685 Points
Joined July 2016
1)File the refund-return before the Assessing Officer, but with a copy of a Condonation Petition addressed to the CIT.
2)The Condonation Petition should explain how the conditions prescribed in the CBDT's public Circular regarding condonation under S 119(2)(b) are satisfied.
3)Generally The delay has to be condoned by the CIT.however it is discretion of CIT ,,but department not bound to accept
4)Therefore prepare an Application (no prescribed Form) in Duplicate, explaining reasons for the delay, and praying for its condonation; send one copy to the CIT, and the other copy shall be attached to the belated return filed before the Assessing Office
To
Commissioner of Income Tax
The relevant address of the Tax department
PAN Number: ----------------------------
Dear Sir
I have submitted my income tax return(s) for assessment year (s)……………… vide acknowledgement number ………dated………at ………………………(copy enclosed with this)
Due to exigencies of service and being deployed in filled -----(or any other reason whatever applicable in the assessee’s case( ----------I was unable to file/verify my return in time.
You are kindly requested to waive the time limit and accord sanction to assess my income tax return (s) so that I am able to get the income tax refund of Rs………… excess paid income tax.
Further, I have been filing my income tax return regularly and the same could be verified from your records.
Thanking you
Yours faithfully
Name of the assessee.
Rncl: Copy of Form 26AS & TDS certificate