Belated return u/s 119(2)(b)

You can file return under this section in specified cases like you have a refund in earlier year but forget to file return ect...
First you have to make application to respective income tax authorities for condonation of delay u/s 119 with reason for non filing of return, and only after approval by authority' you are able to file income tax return u/s 119(2)(b) online at IT portal.

Hi sir,

Thanks for your reply

Is there any list of permissible reasons for application?And whether the application with department can be made online or do we need to visit Income tax department and apply manually?