Please share the covering letter for Sec 119(2) to principal commissioner of income tax for facilitating opportunity to file income tax return of Individual for the FY 2016-17.
describing your real hardship, you can write a simple application to condone the delay. there is not any specific format for it. but you will have to ellaborate your genuine hardship. you will also need to enclose all the details of income and taxes paid alongwith supporting documents.
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