Sec119(2b)

How can we file ITR for preceeding financial years under sec 119(2b)?
Replies (21)
Quick Summary
This discussion explains the process for filing Income Tax Returns (ITR) for previous financial years under Section 119(2b) of the Income Tax Act. This section primarily allows for condonation of delay in filing if you are claiming a refund or carrying forward a loss. Participants clarify that filing is generally not possible for past years unless these specific conditions are met, and the request for condonation typically requires an offline submission to the jurisdictional CIT or AO. While an online option via e-Nivaran is mentioned for general grievances, its applicability for ITR condonation is debated, with offline being the more confirmed method.

As per sec 119(2)(b) If claim any refund or carry forward loss then only we can file Condonation delay request for Non-Filings of ITR...
Sir
Can I know the procedure of filing ITR u/s 119(2)(b)
I replied the procedure in above reply. If You don't have the details as per above then No way for filling ITR.
Sir
You just mentioned in which situation we can u/s 119(2)(b).Not the procedure.
Can you elaborate it?
Aa per Your query.,

If You don't have Refund claim or C/f loss then the process is not possible...

If ask again the procedure and it's for Your want to know knowledge improve...
Https://www.taxmanagementindia.com/web/tmi_highlights_details.asp?id=17097 https://www.bemoneyaware.com/blog/missed-filing-itr-tax-condonation-of-delay/ https://abcaus.in/income-tax/condonation-delay-us-1192b-filing-form-no-10b-ay-2018-19-subsequent-years.H T M L
Hi sir that means can we file the return under section 119(2) (b) through the general return process... Please clarify me... Because I can't file to one of my friend return
No.... In normal provisions no way for filling ITR for previous years except FY 18-19.
Mr. busireddy, as said by Mr Raja, the precondition for filing time barred ITR is you should have any unclaimed refunds, loss, or any relief. if you satisfy any of the above, condonation for delay is required to be filed before pcit if refund is up-to 10 lakhs, before Ccit if refund is greater than 10 lakhs but up-to 50 lakhs and for refunds above 50 lakhs to the board.
hope the above reply suffice your query
Condonation for delay can be filed through online or offline?
It's through offline with preparing computation with refundable value as per Mr Ramakrishnan reply.
As of now only offline facility is available. however, online applications can also be made through e-nivaran facility available in e-filing portal
Mr Ramakrishnan.,

Is possible to file Condonation delay request to online...?

The request will be through offline only for refund claim or carry forward loss...

Online facility available for non-submission of ITR-V... Am I right..?!
Mr. raja, yes sir you are correct, ITR V will be submitted directly to cpc for delay in e-verification but through e-nivaran petition or application can be filed which will be mapped to jurisdictional AO /CIT in their work list and the matter will be taken up resolution

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