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Itr filling

anshul tiwari (Student CA IPC / IPCC) (261 Points)

20 September 2019

If some one has salary income but less than 250000.can he file itr of ay 18-19. Just bcz bank want

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5 Replies

prasad Nilugal ( GST Practitioner & Accounts ) (14658 Points)
Replied 20 September 2019

Less than 250000/- not necessary , however if Bank demands then voluntarily you can file .

As per section 139(1) of the income tax act 1961 , if your Income exceeds 250000/- then compulsory you have to file .

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Kapadia Pravin (17259 Points)
Replied 20 September 2019

In normal course you can not file. Last date was 31-3-2019.

However you can apply to your jurisdictional AO under 119(2)(b) for condonation of delay with genuine reasons and after it's approval you can file return.

RAJA P M ("Do the Right Thing...!!!") (128085 Points)
Replied 20 September 2019

I agreed to Mr Kapadia Pravin view partly...

In normal provisions no way for filling ITR for AY 18-19...

In case Assessee want to claim any refund or carry forward any loss then only he can apply Condonation delay request to Jurisdictional CIT.

Otherwise no way for filling Condonation delay request...

Kapadia Pravin (17259 Points)
Replied 21 September 2019

In addition to reply by Mr. Raja PM,

The said application can be submitted to the respective appropriate authorities that is Jurisdictional CIT Alternatively, an assessee can submit the application to AO or in the Aaykar Seva Kendra (ASK) which seems to be much convenient procedure.
Finally application will go to CIT for approval.
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Section 119(2)(b) gives power to officers of income tax to accept the delayed filings of returns regarding refunds, deductions, exemption or any other relief under the act

RAJA P M ("Do the Right Thing...!!!") (128085 Points)
Replied 21 September 2019

No.... No way for filling Condonation delay request for Non-Filings of income return except Refund or C/f Loss... Powers is not a matter except notices for NMS.