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Reason for condonation of delay in return filing

Jay (Student) (48 Points)

19 December 2019

My client had no clue about filing of return and claiming refund, as tax was deducted regularly from income. hence no return was filed due to unawareness and uninformed. Later came to know about claiming refund through filing return. Can i write this reason as my valid reason for non filing of return. (this is the real reason).

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4 Replies

prasad Nilugal ( GST Practitioner & Accounts ) (14811 Points)
Replied 19 December 2019

What is F. Y and A.Y you are filing return ?.

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Kapadia Pravin (17259 Points)
Replied 19 December 2019

For FY 2018-2019, you do not need any Condonation. You can regularly file with applicable late fee under 234F and claim refund of TDS deducted as per Form 26AS

For earlier years you have to apply for Condonation of delay under 119(2)(b) to jurisdictional CIT with this reason and after approval file returns.

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Jay (Student) (48 Points)
Replied 19 December 2019

No this is for FY 2017-18. have to file condonation. i have prepared the letter. but the above given is the stated reason. so i wpuld like to know the validity of the reason

prasad Nilugal ( GST Practitioner & Accounts ) (14811 Points)
Replied 19 December 2019

Only in case of Refund & carry forward loos and set off thereof , you can apply for condonation of delay to CIT and after approval you can file return .