Itr filling

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If some one has salary income but less than 250000.can he file itr of ay 18-19. Just bcz bank want
Replies (5)

Less  than  250000/- not  necessary  , however  if  Bank demands   then  voluntarily  you can  file  .

As per section 139(1)  of the income tax act  1961  , if your  Income  exceeds 250000/-  then compulsory  you have to file .  

In normal course you can not file. Last date was 31-3-2019.

However you can apply to your jurisdictional AO under 119(2)(b) for condonation of delay with genuine reasons and after it's approval you can file return.
I agreed to Mr Kapadia Pravin view partly...

In normal provisions no way for filling ITR for AY 18-19...

In case Assessee want to claim any refund or carry forward any loss then only he can apply Condonation delay request to Jurisdictional CIT.

Otherwise no way for filling Condonation delay request...
In addition to reply by Mr. Raja PM,

The said application can be submitted to the respective appropriate authorities that is Jurisdictional CIT Alternatively, an assessee can submit the application to AO or in the Aaykar Seva Kendra (ASK) which seems to be much convenient procedure.
Finally application will go to CIT for approval.
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Section 119(2)(b) gives power to officers of income tax to accept the delayed filings of returns regarding refunds, deductions, exemption or any other relief under the act
No.... No way for filling Condonation delay request for Non-Filings of income return except Refund or C/f Loss... Powers is not a matter except notices for NMS.


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