ITR not filed

Quick Summary
If you haven't filed your Income Tax Return (ITR) for the past two years, it's crucial to take action. You can still file your return for the financial year 2018-2019 (Assessment Year 2019-20) until March 31, 2020, with a late filing fee under Section 234F. For the earlier year (FY 2017-18, AY 2018-19), you may need to apply for condonation of delay to the jurisdictional CIT, as online filing is not currently available for this purpose.

Dear Members., Referring to Condonation delay request for filling ITR. But, Why not give details when & which condition can be apply the request...?!
Condonation delay request not available for online mode. It's only through Offline mode to jurisdictional CIT...

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