Application to CBDT

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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.
Replies (3)
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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