Filing u/s 119(2)(b)-After Condonation Delay - PROCEDURE

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This discussion explains how to file an income tax return for a previous year (AY 2020-21) when the filing window has closed, using Section 119(2)(b) of the Income Tax Act. The process involves first applying for condonation of the delay and, once approved, submitting the return online. This is particularly relevant for individuals who are due a refund, such as the client mentioned who has TDS of Rs. 12,000 from that year.

Ruby Vijaya

Ruby Vijaya (Querist)
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07 January 2022 My Client Wants Filing income tax return of previous year - A.Y.20-21 on this assessment year by u/s 119(2)(b). Because he have a TDS of Rs.12000 in those previous assessment year. so, can he submit his Income tax return of previous assessment years , u/s 119(2)(b) and can he get a refund? If Yes, Then Please tell me a Procedure of Filing IT under Condonation of delay.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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07 January 2022 Yes. First apply for condonation request for not filing return for the AY 2020-21. (manual)
Refer: https://taxguru.in/income-tax/file-income-tax-return-window-file-tax-return-closed-income-tax-portal.html
Once request is considered, file return online with the acknowledge no. u/s. 119(2)(b) of IT act.
Refer: https://www.incometax.gov.in/iec/foportal/help/how-to-raise-e-filing-service-requests

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Ruby Vijaya

Ruby Vijaya (Querist)
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07 January 2022 Thank You Sir for your Reply

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Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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07 January 2022 Most Welcome..

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