An individual can file condonation delay request by logging into his account on the Income Tax e-filing website. Following are the steps using which one can file this request
Once logged in, click on the 'My Account' tab and select the 'Service Request' option.
From the drop down menu, select 'New Request' and 'Condonation Request' option and click on Submit.
Submit your condonation request by selecting your reasons for delay and click on submit
Once you file the condonation request, you can track the status through the e-filing portal.
If you want to apply for condonation request to condone the delay in e-verification then follow the methods stated by Mr kapadia. but if you want to file condonation application under section 119(2)(b), there's no prescribe format. just a write an application stating the incidents that prevented you from filing ITR within time and supporting documents, before your jurisdictional CIT
In normal course when you can not file your return -
you can apply to your jurisdictional CIT under 119(2)(b) for condonation of delay with genuine reasons and after it's approval you can file return for that Assessment year.
---- Yes Mr. Rama Krishnan, online facility is for delay in eVerify return. Thanks for clarifying.
I think it's also for failure to submit ITR-V within time period allowed.
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