Tim limit for deciding application made under section 119(2)(b)

Can the PCIT assume power's to decide the application made even after 2 year's since the year in which the same was made and what's the alternative remedy.
Replies (5)

Application u/s 119(2)(b) has to be filed within 6 years from the end of the assessment year for which income tax return has to be filed. The limit of 6 years shall apply to all authorities having powers to pardon the delay as prescribed above including the board.

A condonation application (pardon) should be disposed of within 6 months from the end of the month in which the application is received.

What if there is delay in deciding the application. Can the assessee approach the CBDT or the ITAT

Revise the application with the same authority, &/or complain with higher authority/ CIT.

HELLO SIR PLEASE SEND 119(2)B APPLICATION FORMAT

 

Now it is to be applied online...

Check the steps as in Sr. No. 3.3 ....

https://www.incometax.gov.in/iec/foportal/help/how-to-raise-e-filing-service-requests

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