Time barred return for claiming refund-section 119(2)(b)

Please HELP!!!!!

"The client has to claim refund for all these years for TDS deducted on interest income since his income is not taxable and falls below tax slab. Can I take benefit of section 119(2)(b)?"

YES

-- "My query is that what is the process to claim refund by taking help of this section? -- IF I login to his income tax account and try to file the return  and I select te option "Are you filing u/s/ 119(2)(b)" as "Yes" and then upload the X M L file, will the return be accepted? Will I have to additionally draft a letter to the ITO/ CIT prior to e-filing requesting him to condone the delay or will e-filing directly using the above mentioned option be sufficient?"
 

Ans.: Get the permissions first, for each AYs.... separately.

Once permitted, file ITR u/s 119(2)(b) online.......

Can this application for permission / condonation of delay be sent by post or will this have to be submitted at the office of the CIT only personally?

Should it be submitted at the same address of the Income tax which is being shown as jurusdictional AO address on the income tax website for the client's PAN?

In one case I wrote an application for condonation of delay u/s 119 (2) (b) and attached the Income tax returns for 3-4 assessment years along with the application itself and submitted physically to the department. It worked and we got a letter from the A.O regarding submitting further documents and information. 

Hi Nupur, if your query is resolved, kindly share the solution. Even I have the exact query along with how to upload XML in that particular option?

Thanks in advance.

Well, apparently this appears to be "sarkari" way of functioning. In the SERVICE REQUEST section, if you click on NEW REQUEST, there is an option for Condonation of Delay. Now, when I click NEW, I should be able to create a new request, but it shows NO RECORDS FOUND. Writing to CIT and then waiting for an order, I doubt how much will it help. So, unless they give an online option, perhaps the best way is, to write a covering letter with the returns and get an acknowledgement on the same. After that, try to convince the AO to process the return since refunds are almost never processed without ............. anyways.I havent tried it yet.

“E-verified after due date. Your condonation request is forwarded for approval. This return will be invalid till approved”.  My question is i need to file the revised return or  needs to be filed under Section 119(2)(b)..Please anyone 

Wait for approval (mostly gets approved).

In case not approved, the status of ITR will change to 'Invalidated'

In that case, you can go for condonation request u/s. 119(2)(b) ...

okay . Thank u sir