Application to CBDT

Whether application to CBDT has to be forwarded in online mode or physical mode for condonation of delay u/s 119(2)(b)? Further help me with the address of the mode of communication.
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Quick Summary
This discussion clarifies the correct procedure for submitting an application to the CBDT for condonation of delay under section 119(2)(b). It addresses whether the application should be filed online or in physical mode, especially when the amount exceeds 50 Lakhs. Guidance is also provided on obtaining the correct communication address and email ID from the income tax portal.

In both the modes is advisable. communication email id can be taken from jurisdiction details available on assessee's income tax login portal.
On the income tax portal, juriscidation shows of CIT, but I have to make the application to CBDT as the amount is more than 50 Lakhs
Condonation of delay for e verification can be done online but for e filing you need visit in person

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