process of condonation of delay

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dear all
a assessee has TDS of Rs. 34000, in the f.y. 2015-16, but he failed to file ITR and claim refund..

what and how we should move the application for condonation of delay??
Replies (8)
simply write application to cit for deLay filing comdonotion no specific formate
first file return of income and after that apply to your jurisdictional CIT for condonation of delay in filing ROI with reasons
return is of f.y. 2014-15
condonation of delay can be filed for a.y. 2012-13 to a.y. 2017-18
But Incometaxindiaefilling portal is accepting return for A Y 2018-19 only. So how to file return for A Y 2015-16 to 2017-18 ?
Only after receiving notice for filing return for that period...
previously ROI can be filed first and then application can be made under 119(2)(b). then the return will be processed after the delay is condoned. it seems that now the application to be under 119(2)(b) first and return to be filed only if the delay is condoned

can you please tell me that :

in the application for condonation we have give reasonable cause for not filling of ITR .... WHAT ARE VALID REASON ?

one of my having  GTI BELOW T.HOLD  but tds deducted Rs. 40000/- ? 

i write in application that since he has GTI below T.HOLD THATS WHY he is not required to file ITR......? IS IT correct 


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