Condonation request 119(2)(b)

This discussion addresses the functionality of condonation requests under section 119(2)(b) on the new Income Tax portal. Users are seeking clarification on whether the portal currently supports filing income tax returns after the due date via this provision. While some aspects like ITR verification are open, filing after the time-barred period seems to have limitations, with advice to ensure approval before filing and to check specific rectification tabs.