CA Student
15932 Points
Joined May 2011
You can voluntarily file an application to the Commissioner asking for permission for filing the return. He has the power to condone the delay and direct the assessing officer to accept the return and process the same. In any case this return will come under scrutiny.
Order [F. No. 225/208/93-IT(A-II)], dated 26-10-1993
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Clarification
the powers of condonation of delay are exercisable by Commissioners of Income-tax if the claim is below Rs. 10,000, and by the Chief Commissioners of Income-tax if it is above Rs. 10,000 and up to Rs. 1,00,000. In respect of cases where amount involved is more than Rs. 1,00,000, the applications/requests are dealt with and decided by the Board in accordance with the powers vested in the Board.
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It has also been decided that cases where delayed claims of refunds are being considered would be taken up for scrutiny.
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(For Complete order, refer the file attached below)