Condonation of delay of income tax

how to file Condonation of delay income tax return filing procedure.
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Quick Summary
This discussion explains the procedure for filing a condonation of delay for late income tax return (ITR) filing. It details how to submit an application to the Principal Commissioner of Income Tax (Pr. CIT) under Section 119(2)(b) of the Income Tax Act. The process involves filing through the e-filing portal under the 'Services' section.

File under services
Condonation of delay for not filed ITR,how to file application to pr.Cit u/s 119(2)(b) of it act 61.
File under e-filing portal

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