SECTION 119(2)(b)
Satish Kumar (185 Points)
29 January 2018
sir how to file itr under section 119(2)(b) with condolence letter of delay in filing itr
9 Replies
Dhirajlal Rambhia
(SEO Sai Gr. Hosp.)
(178014 Points)
Replied 29 January 2018
The following circular provides for different authorities who can condone the delay based on the amount invoiced. Any application to condone the delay for claim amount of Rs. 50 lac or more has to be made to CBDT only. In case the amount of claim is between Rs. 10 lac and 50 lac the application will have to be made to the Chief Commissioner of income tax or Principal Chief Commissioner of Income tax. However, in case the amount involved is less than 10 lacs, the same can be entertained by either Principal Commissioner of income tax or commissioner of Income Tax. The limits specified are same whether your application is for income tax refund or for carry forward and set off of losses. It may also be noted the above limits apply to each financial year separately and not for the aggregate of the claim for all the years taken together. Before accepting or rejecting the application these authorities are supposed to verify that the claim is correct and genuine.
Refer: cbdts-circular-regarding-condoning-of-delay-in-claiming-refund-
For details refer: condoning-of-delay-in-filing-return-article
Satish Kumar
(185 Points)
Replied 29 January 2018
sir can I file online itr for the same as said above
ajeet singh
(1392 Points)
Replied 29 January 2018
if u have filed return attach itr v with application either attach prepared return
Satish Kumar
(185 Points)
Replied 29 January 2018
Okkk sir means all procedure is offline.... or only for condonation
Satish Kumar
(185 Points)
Replied 29 January 2018
Okkk sir u mean condonation letter and the after filling itr on paper send these hard copies to commissioner of income tax
Satish Kumar
(185 Points)
Replied 29 January 2018
ajeet sir I have tried to contact you many times but Ur contact no.is coming unreachable.. can u provide me some other contact no.
ajeet singh
(1392 Points)
Replied 29 January 2018
u can whatsapp me on above no now busy reply tomorrow morning
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