Application under condonation of delay u/s 119(2)(b)

Quick Summary
This discussion addresses how to apply for condonation of delay under Section 119(2)(b) for a TDS refund. While the e-filing portal has an online service request option, users encountered technical errors like 'no records found'. It appears the online method may not be active or functional for this specific purpose. The consensus suggests a manual application is the most reliable approach. This involves submitting a written application addressed to the Principal CIT (Pr. CIT) of your Ward/Circle, explaining the genuine hardships that prevented timely filing. The IT Officer has the discretion to accept your request and has six months to respond. You may need to meet the officer to present your case personally.

Ok thanka

@ Saurabh  You are right. Online request is of no use as you get the error msg "no record found". What I have gathered from searching online & speaking to few people is this. You have to manually submit an application to the IT Officer of your Ward/Circle addressed to the Pr. CIT. You have to mention reasons of genuine hardships due to which you couldn't file the IT Returns. It is then totally up to the Officer, who is empowered to decide, whether to accept your request or not. He/She has 6 months to respond. Your CA &/or you might have to meet the officer to personally put your case in front of him/her, iykwim. This is the info I had learned previously from the professionals but fortunately I never had to go through this hectic process. Good luck.

Thanks alot sir!!

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