Condonation request u/s 119(b) of Income Act,1961

This discussion addresses queries about submitting a condonation request under Section 119(b) of the Income Tax Act, 1961, for delayed grievance submissions. It clarifies that such requests should be filed under 'Services' rather than 'Grievance' and that for delays in filing the Income Tax Return (ITR) itself, particularly over multiple years, an offline request to the jurisdictional JCIT/ITO might be necessary, with a new ITR Form U being introduced for this purpose.