condonation of day

Hi
For the AY 2018-19 inorder to file Income tax return as the due date have crossed we have to take condonation of delay from department

what is the procedure to take condonation of delay and what all reasons will be considered as proper by department ?

Can anyone help me with this problem ?
Replies (3)

Is it a refund  income  tax  case  ?. 

In both cases when there is refund and when there is no refund

1. According to sec 119(2)(b), condonation for the delay in filing IT returns will be allowed provided circumstances which are beyond the control of the assessee. 
2. The time limit for filing application is 6 years from the end of the AY. File an application to the relevant AO and get the confirmation order from him regarding condonation for the delay. 
3. If the AO thinks the reason is unreasonable he may not accept your condonation application and reject the same. However it is to be noted only after getting the confirmation from the AO, a return can be filed. 
4. There are no specific reasons contemplated under this provision but generally, it is based on each AO to deal with the case to case basis and health issues are normally accepted. 
Please correct me if the above solution has an alternative view. 

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