SEO Sai Gr. Hosp.
210815 Points
Joined July 2016
You can make an application for condonation of delay for any financial year ending 31-03-2010 or thereafter. So in case you have failed to file your return in which you were entitled to claim income tax refund or carry forward of losses, can file the application now in case it relates to financial year ended 31-03-2010 or thereafter.
A tax payer can make a request to condone the delay in filing of return with either Principal Commissioner of income tax or commissioner of Income Tax.