If you missed the deadline for filing your Income Tax Return for AY 2021-22 due to hardship, you can still file it. The process involves submitting an application under Section 119(2)(b) of the Income Tax Act to your jurisdictional Commissioner of Income Tax. This application should clearly state the reasons for the delay. If your reasons are deemed genuine, the Commissioner can grant approval to condone the delay, allowing you to file your return.
It is not mandatory to receive a notice u/s 148 if someone is failed to file his/ her return timely. He may file a written request to the jurisdictional Commissioner of Income tax mentioning the reasons due to which he/she couldn't file the return timely. If reasons are genuine, jurisdictional PCIT will pass a order u/s 119(2)(b) of the Act. After that he/she can file his return which he/she couldn't file timely.
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