Practice
425 Points
Joined September 2009
Rule 4(11) "The Commissioner may, in order to avoid hardship in a case or class of cases, condone the delay in receipt of Form ITR-V"
It means that the commissioner has the powers to excuse the delay on part of the assessee for furnishing ITR V in time. He can do so only if provided with appropriate reasons for the delay.
Regards
CA Shivani Mittal