Condonation request sec 119(2)(b)

condonation request for time barred return whether can be done manually to commissioner of income tax??
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Quick Summary
This discussion addresses whether a condonation request for a time-barred income tax return can be filed manually with the Commissioner of Income Tax. While the Income Tax portal allows for such requests, it's primarily for non-verification of ITRs. Further clarification is sought on manual submission procedures.

It can be done through Income Tax portal while generating OTP
Through IT portal
In IT portal only condonation for non verification of itr can be done

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