Condonation of Delay

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chethan (Querist)
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20 December 2019 What is the procedure to apply for Condonation of Delay. Because when I try to apply by logging into E-portal. Login>My Account>Service Request>Condonation of Delay.
There it shows no records found. So anyone can you clarify as to how to apply for condonation of delay.

CA Kamlesh Kukreja

CA Kamlesh Kukreja (Expert)
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20 December 2019 you are applying for which assessment year

chethan

chethan (Querist)
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21 December 2019 for the AY 2019-20, because the assessee is laible to tax audit U/s 44AB is it possible for me to apply for condonation to waiver the penalty U/s 44AB (0.5% of Turnover or 1.5 lakhs) and I have a refund receivable.

RAJA P M

RAJA P M (Expert)
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21 December 2019 No... No way for Condon for waiver of that fee. Also it's not required or applicable for AY 19-20. Bcoz, ITR can be file on or before 31st March 20.

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)
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30 May 2020 If you had submitted ITR and forgot to E-Verify the same then only above procedure can work for you. If you have not filed ITR withing the time allowed/notice issued then you have to approach AO with a Condonation Letter stating valid and justified reasons for such delay.

https://incometaxindia.gov.in/Communications/Circular/Circular9_2015.htm
https://www.lawbulls.in/wp-content/uploads/2019/04/Application-for-condonation-of-delay.png
https://taxguru.in/income-tax/request-condonation-delay-filing-itrv.html

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