Condonation of Delay in filling of Income Tax Return

Yogesh Kini (Tax Consultant) (39 Points)

27 January 2020  

Hello Members,

I have some queries regarding Condonation of Delay in Filling of Income Tax return. My Client was not aware and unable to file Income Tax Return for AY 2014-15 & AY 2015-16. There was Sale of Property due to which Tds protion was deducted and Paid by buyer at the time of Sale Deed Execution. Last Return was filed for AY 2013-14 and latest return filed is AY 2019-20. Client has not received any physical notice copy but it is being reflected on Compliance Portal. There is no records in Portal for condonation of delay request. My query are :

1. Can we file the belated return under Section 119(2)(b) and claim the TDS amount as refund?

2. How to file condonation of delay application in offline.

 

Suggestions are highly appreciated.