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Condonation of request U/S 119 (2)(b) of the incometax act

This query is : Resolved 

The assessee is a co-operative society for the year ended 31.03.2020 yet to file the income tax return, including tax audit report. As per sec 80Ac of the income tax act, if you want to claim deduction then return should be filed within the due date U/S 139(1) of the Act. Now the question is
1)can i approach CBDT to condone the delay as per sec u/s 119?
2) To whom we have to approach to get the benefit?

(1) Yes, not to CBDT but as in (2).

(2) Pl see Circular 9/2015 dated 09-06-2015.

thanks for your reply. But i'm unable to convince for myself for the simple reason that the circular mentioned by you discussed only about claiming refund as well as carry forward of losses. In this scenario i don't know how to rely on the circular

ie., true. But, in the absence of other alternative, have to seek remedy on the shelter of 119 (2) (b) along with the cited circular by suitably drafting the petition in such a way that denying chapter VIA deduction on account of technical default fit into 'genuine hardship' mentioned in the said section.

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