MSME Certified Income Tax Live Batch to commence from 21st January 2022. Limited Seats. Register Now!!


Share on Facebook

Share on Twitter

Share on LinkedIn

Share on Email

Share More

Procedure for filing application u/s. 119(2)(b) of it act


Querist : Anonymous

Profile Image
Querist : Anonymous (Querist)
09 January 2015 Respected Expert/(s),
Due to some genuine and unavoidable reasons, as also for reasons beyond assessee's control, one of my clients is required to file the Income Tax Return for Assessment Year 2011-12 claiming Refund of Rs. 60,000/-. I understand that the time limit for filing the return for the said Assessment Year has expired long back. I also understand that, the jurisdiction to allow this Refund Claim of Rs. 60,000/- now vests with the Hon'ble Commissioner of Income Tax.
Now, in my endeavour to obtain the above Refund, I wish to prefer an Application for Condonation of Delay to the Hon'ble Commissioner of Income Tax. However, with respect to the procedure in this respect, I have obtained 2 different opinions, one from Hon'ble CIT and the other from the Assessing Officer :-
CIT's Opinion:-
According to CIT's opinion, firstly, the Return of Income has to be filed at the Office of the Jurisdictional Assessing Officer. Thereafter, an Application for Condonation of Delay has to be preferred to the Commissioner of Income Tax requesting the Condonation of Delay and grant of consequent Refund.
Assessing Officer's Opinion:-
According to AO's opinion, 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. After this only, I will be required to file an application for condonation of delay in filing return to the Hon'ble CIT.
The AO is not accepting the time-barred Return. It says that, first you prefer an Application for Condonation of Delay to CIT and then come to me for filing Return (after obtaining permisssion from CIT for filing belated Return). Thereafter only, I can prefer Application u/s. 119(2)(b) to CIT.
My Query:
Kindly advise me as to whose view is correct. You are most humbly requested to kindly support your answer with suitable legal base, provisions, section, rule, etc. whatsoever, so that I can show it to the concerned Officer and get my work done.
Now I am in a dilemma as to which of the aforesaid two opinions is in consonance with legal provisions and provisions. I may place before you that it seems to me that the opinion of CIT seems to be just, proper, legal and logical to me. Be that as it may, I hereby request you to guide me and advice me as to which of the aforesaid two opinions I should adhere to and prosecute the matter of my client accordingly. I would be highly obliged if you support your answer and reasons with legal provisions and authorities viz. citations and rulings of any Court, Tribunal, Statutory Judicial and/or Quasi Judicial Authority.
Thanking you in anticipation.

09 January 2015 View of the assessing officer is correct.

Citation:- R.N Shetty Trust Vs. Secretary, CBDT [2012] 343 ITR 294 (Kar).

02 March 2016 Sir kindly request to you, please share letter format for condonation of delay

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now

Similar Resolved Queries