condonation request 199(2)(b)

Credit for tax deducted at source for the purposes of section 199.

37BA. (1) Credit for tax deducted at source and paid to the Central Government in accordance with the provisions of Chapter XVII, shall be given to the person to whom payment has been made or credit has been given (hereinafter referred to as deductee) on the basis of information relating to deduction of tax furnished by the deductor to the income-tax authority or the person authorised by such authority.

(2) [(i) Where under any provisions of the Act, the whole or any part of the income on which tax has been deducted at source is assessable in the hands of a person other than the deductee, credit for the whole or any part of the tax deducted at source, as the case may be, shall be given to the other person and not to the deductee :

But.......... Section 119(2)(b) of the Income tax Act gives powers to the Central Board of Direct Taxes if it considers it desirable or expedient so to do for avoiding genuine hardship in any case or class of cases, by general or special order, authorise [any income-tax authority, other than the Commissioner (Appeals)] to admit an application or claim for any exemption, deduction, refund or any other relief under this Act after the expiry of the period specified by or under this Act for making such application or claim and deal with the same on merits. The power of the Board is quasi judicial in nature and has to confirm to the principals of natural justice and should be judicially exercised.

Yes, first application for condonation is given offline..........

Once accepted, ITR is filed online.

"in my case at e filing portal link is given in service request for condonation request "

Try to apply online............ reply will be No records found !!!

Online application for condonation u/s 119(2)(b)....is not accepted till date.....

Application Offline............ after acceptance or approval.......... ITR online........