submit a condonation application before your jurisdictional cit, adducing the sufficient cause for the invalidation of the ITR. based on the AO report, if the cit condones, then your client's ITR will be processed and refund will be issued
once after filing condonation petition, you will be heard by your jurisdictional AO and followed by jurisdictional AOs report, your request Will be allowed or rejected by CIT
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