Return u/s 119(2)(b)

This query is : Resolved 

15 June 2018 An assesse failed to file return For the AY 2015-16 and he has a refund claim of more than Rs 50,000

What is the procedure for file return U/s 119 (2) (b)

First we need Approval from commissioner for filing return ?

For this approval we have to apply directly or online ?

or we can simply file Return U/s 119 (2) (b) and commissioner will consider ?

15 June 2018 First we need Approval from commissioner for filing return ? - Yes... You need approval from the way of Filing request of Condonation delay u/s 119(2)(b)

For this approval we have to apply directly or online ? - Directly to Your ward AO /CIT

or

we can simply file Return U/s 119 (2) (b) and commissioner will consider ? - No... Only will be file after accepted the request


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