SEO Sai Gr. Hosp.
210651 Points
Joined July 2016
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.