Condonation requests for A.Y2023-24

Hi R. Venkadesh,

This is a common issue faced by cooperative societies and other entities where delayed compliance affects crucial benefits like Section 80P deduction. Here are some practical suggestions:

1. Follow Up with CBDT & CIT

• Since you already sent the condonation request to CBDT by speed post, follow up via official channels — you can send a reminder email or write a letter to both the CIT and CBDT referencing the original application and delivery proof.

• Contact the jurisdictional CIT office and request an update on the status of your condonation application.

2. Request Interim Relief from the Assessing Officer

• Approach the AO and explain the situation.

• Request interim relief or provisional acceptance to enable filing the return for the bank's sake, pending final decision on condonation.

• Sometimes, AO may accept a provisional return or grant limited relief to help with banking needs.

3. File Return Without Claiming 80P Deduction

• To satisfy the bank's requirement for a filed ITR, file the return even without claiming the 80P deduction.

• This allows the return to be in order while you await condonation.

• Later, when condonation is granted, a revised return or rectification request can be filed to claim the deduction.

4. Use Legal Remedies if Needed

• If no response is received for a prolonged period, consider filing a representation or complaint with the Principal Chief Commissioner of Income Tax (PCCIT) or the Central Vigilance Commission (CVC) for delay in decision.

• As a last resort, you may consider Writ Petition to seek directions for early disposal.

5. Maintain Documentation

• Keep all communication, proof of delivery, reminders, and bank correspondence handy. This will help demonstrate your proactive approach if questioned later.