Facility to upload return u/s 119(2)(b) 92CD enabled for time barred delayed claim of exemption deduction or relief and modified return of income under APA
Section 119 of the Income Tax Act, 1961 related to Instructions to subordinate authorities provides measures for the purose of efficient management of the Revenue and give relief from undue hardship to the assessee.
Section 119(2)(b) provides that CBDT for avoiding genuine hardship authorise income tax authority to admit an belated application or claim for any deduction, exemption, refund or any other relief even after the expiry of the period specified under the Act for making such claim or application.
Section 92CD provides that irrespective of section 139, where any person has entered into an advance pricing agreement and before entering such agreement,has already furnished return of income for the year to which such agreement applies, the person shall furnish a modified return within three months.
The facility to upload return of income u/s 119(2)(b) and u/s 92CD is enabled in e-Filing portal. To avail this facility post login –> e-File –> e-File u/s 119(2)(b)/92CD
Also see the following related Updates:
| CBDT Guidelines for condonation of delay in filing refund claim and claims of carry forward of losses u/s 119(2)(b) Click Here >> |
| CBDT refusal to condone delay in filing return u/s 119(2)(b) cannot be contrary to decision of another IT authority – High Court Click Here >> |
| Condonation u/s 119(2)(b) rejected without enquiry to the reasons for the delay and the justification given held to be without proper consideration Click Here >> |
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View Comments
Sir,
For FY 2017-18 (AY 2018-19) I filed my return and it is assessed. I had double taxation (dividend from USA) for which I should have got refund but I did not file my original return with refund for double taxation. Now I know how to file return with double taxation.
How to submit the revised return and under which section?
Thanks in advance
Swapan
I WANT TO FILE RETURN FOR FY 2016-17 & FY 2017-18,IS IT POSSIBLE TO FILE IT UNDER SECTION 119(2)(b),WHEN I AM TRYING TO FILE IT ON E-FILING SITE IT ASKS ME FOR ORDER/NOTICE NUMBER..CAN YOU GUIDE ME FROM WHERE TO START?
Dear Sir,
Greetings
my friend was omitted to file itr 1 from AY 2018-19.now he wants to claim tds amount deduct by salary..so its possible to refund tds amount now...pls guide me
Hello Dear I forget to file Itr return for 2017-2018 is that possible now or how can i file my itr return for last year. please help me into this matter as soon as possible
Thanks
Raman Kumar
I am the self emploied person and my income is above the exemption limit i.e., 2,90,000/-. I omitted to file my itr 4 from AY 2017-18. now can I file my return of AY 2017-18 ? if yes plz guide me, how can I file?
Income Tax Officer,
Sir,
I Not Submit for Income Tax Return for the Ass.Year 2017-2018 ( f.y.2016-17), because not Issue Form No.26AS for T.D.S. Claim. and claim for refund claim. So, i requested to submit for my I.T. Return for Ass. Year 2017-18. under Section 139 Read with Section 119(2)(b) or Section 139 92 CD.
i not submit i.t. return for the year f.y.2016-2017 ( Ass.year 2017-18) because Late Time and website not open but Late penalty fees Rs.5000.00 Paid. So I am I.T. Return file ?.
Hi,
I am A Salaried assessee and my salary is above the exemption limit ie 250000.00/- And omitted to file ITR for AY 2016-17 & AY 2017-18 , Also i m required by Bank To submit itrv for the mentioned AYs for loan processing , Plz Help me how can i get my returns File for the same ?
Regards & Thanks
Kritika Bass
You were not obliged to file ITRs for the said year unless you hold some foreign assets/interest in foreign assets.
As far as bank is concerned you can give a computation of income supported by passbook which if required may be further supported by an affidavit or a certificate from CA to the effect that you were not liable for filing the returns.
Respected Sir/Madam
I am the salaried person and my salaries above the exemption limit i.e., 2,50,000/-. I omitted to file my itr 1 from AY 2016-17 And AY 2017-18. now can I file my return of AY 2016-17 And AY 2017-18 if yes plz guide me, how can I file?
Thanks & Regards
Vishal Kumar Gupta
if you were to claim any deduction or refund then you can file a petition u/s 119(2)(b), else you can not file the return now.
UNDER SECTION 119(2)(B), THERE IS A QUESTION FOR ORDER NUMBER AND ORDER DATE WITH COPY TO BE ATTACHED. WHAT WE HAVE TO DO FOR THAT?????
It simply means that earlier, you must have made an application/petition for condonation of delay in filing of returns that has been approved before you can file itr under this provision.
Sir how can do this application/petition for condonation. Any process available online ?
read carefully
Respected Sir/Madam
I am an assistant teacher . I omitted to file my itr 1 for AY 2015-16. Now can I file my return of AY 2015-16. If, yes. Plz guide me.