143(1) Intimation Received

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Received Intimation under section143(1)

Section 234 A & 234 B, Defaults for late furnishing the return & Default for payment of Advance Tax .
Received Rs. 3,20,000/- & 5,48,000/- intimation received for AY 2019-20

Whether we can submit condonation request for waive off

Please do reply
Replies (5)

Query not clear, please elaborate.

Sec 119(2) (b) is applicable in case its a belated return.demand notice may be legitimate depending upon the circumstances of the case.
Application for condonation will not be tenable in case of waiver of interest and late fees. Condonation applications are only tenable when there is delay in furnishing of return beyond the prescribed time of belated return and even in such cases interest and late fees cannot be waived off.
Online request can be made through app but it's not applicable for waiver of interest.
Agree with janak ji


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