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condonation of delay application in late filing of return with C.I.T

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dhiren bole (Querist)

02 October 2017 How to file application for condonation of delay in filing return for claiming refund with C.I.T? Can application can be made in form no 35,kindly explain the process in detail, thanks in advance

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

02 October 2017 Form 35 is for filing appeal not applicable here.
Firstly, the permission of the Commissioner of Income Tax has to be obtained as to whether the time barred return can be filed to AO or not. Thereafter, if the CIT grants permission for filing time barred return then only the said return can be filed to the AO/on line.
See the link.
https://blog.cleartax.in/cbdts-circular-regarding-condoning-of-delay-in-claiming-refund-carry-forward-of-loss/

Prepare an Application (no prescribed Form) , explaining reasons for the delay, and praying for its condonation.

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