23 June 2016
I filed application u/s 119 2b with CIT for condonation of delay in filing revised return for 3 AYs from 11-12 to 13-14. office of CIT told me to first file revised return online, then CIT will condone the delay. now I am trying to file return online on e-filing portal but portal denies to accept the xml by showing following message-> ending date to file this AY,s return is expired.
I CANT FILE MANUAL REVISE RETURN BECAUSE ORIGINAL RETURN IS E-FILLED. PLEASE SUGGEST HOW TO FILE RETURN u/s 119 2(b)
30 January 2018
Can the time-barred return be e-filed first and then permission for condonation of delay has to be taken from CIT? Or first permission has to be taken and then e-file it?
As stated above, the CIT refused to give permission first to the querist here. This process is getting so confusing. Also, how to locate the correct address of the CIT to whom the application needs to be submitted?
Yes you would need to first seek approval from the CIT concerned and then go forward with filing of the Income Tax Return - Reason being the IT portal requires you to enter the order number and the date first to allow you to file the return.
Basic Guide on Return u/s 119 (2)(b)
If you want to file income tax returns for a financial year, whose due date of filing income tax return and due date of filing belated income tax return has elapsed, you need to file income tax return u/s 119(2)(b).
Interpretation
Central Board of Direct Taxes (CBDT) has given the powers to Commissioners to accept the income tax return for a financial year even after the expiry of due date.
Since last date of filing income tax returns for FY 2015–16 (AY 2016–17) and FY 2016–17 (AY 2017–18) has expired, if you wish to file the income tax returns for the said period, you can request the Income Tax Commissioner to condone the delay in filing income tax return.
Note that the income tax returns can be filed if the claim is related to -
Exemption Deduction Refund Any other relief under Income Tax Act Time limit for filing the application
Application u/s 119(2)(b) has to be filed within 6 years from the end of assessment year for which income tax return has to be filed.
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