CAN NOT FILE RETURN IN SEC 119(2)(B)

To file an Income Tax Return (ITR) under Section 119(2)(b), you must first obtain an official approval (condonation of delay) from the appropriate Income Tax authority. You cannot file a return under this section until your request for condonation has been formally accepted.

Step-by-Step Process

1. Obtain Condonation of Delay Approval

Before you can file the ITR, you must prove "genuine hardship" caused by circumstances beyond your control that prevented you from filing on time.

• Submit a Request: You need to file a formal application for condonation of delay. This is typically done through the Income Tax e-Filing Portal under Services > Condonation Request.

• Review Authority: Depending on the value of your claim (refund or carry forward of loss), the application is reviewed by:

  • Up to ₹10 Lakh: Principal Commissioner/Commissioner of Income Tax.

  • ₹10 Lakh to ₹50 Lakh: Principal Chief Commissioner/Chief Commissioner of Income Tax.

  • Above ₹50 Lakh: The Central Board of Direct Taxes (CBDT).

• Outcome: If approved, you will receive an order with a Document Identification Number (DIN). You must have this DIN to proceed with filing.

2. File Your ITR After Approval

Once you have the approval order from the tax authority, follow these steps to file your return:

1. Use Offline Utility: According to current official guidelines, filing an ITR under Section 139(9A) (which covers cases condoned u/s 119(2)(b)) is only available via the offline utility.

2. Download Utility: Go to the Downloads section on the e-Filing portal and download the appropriate ITR Excel/JSON utility for the relevant Assessment Year.

3. Prepare the ITR:

   • In the "Filing Information" section of the utility, you must enter the Unique Number (DIN) and the Date of the Order of Condonation.

4. Generate JSON: Once the ITR is filled, generate the JSON file.

5. Upload:

   • Log in to the e-Filing portal.

   • Navigate to e-File > Income Tax Returns > File Income Tax Return.

   • Select the relevant Assessment Year.

   • Choose the filing type as "u/s 139(9A) - After Condonation of delay u/s 119(2)(b)".

   • Upload your generated JSON file and complete the verification process.

Important Notes

• Time Limit: Applications for condonation of delay generally cannot be entertained beyond six years from the end of the assessment year for which the claim is made.

• No Interest: Please note that if a refund is granted on a belated claim under this section, you are typically not entitled to interest on that refund.

• Documentation: Ensure you have all supporting documents (medical records, proof of technical failures, or legal documentation) ready, as the authorities will scrutinize the claim to ensure it is genuine and not a routine filing.

Summary: You cannot file under Section 119(2)(b) directly. You must first apply for and receive a Condonation of Delay order from the appropriate tax authority (via the e-Filing portal's "Condonation Request" service). Once you receive the order with a DIN, you must use the offline utility to prepare your return, entering the DIN, and then upload it to the portal selecting the "139(9A)" filing option.