If an assessee has not filed IT return for AY 2009-10 (FY 2008-09) and now (In Jan 2012) if he wants to file his return, can he make a request to condone the delayed filing u/s 119 of IT Act. Please clarify.
10 January 2012
Yes. After setting out the reason in the petition for the delay ,can pray for condonation before the CIT on the ground that unless granted it will become a genuine hard ship to the assessee.