The last Option if the filing of ITR was missed by
31st March, 2018!
31st March, 2018 was the last date to file ITR of A.Y.
2016-17 and 2017-18. In case the deadline was missed, a condonation of delay
can be filed requesting the Income Tax Department to allow the filing of
return. The department may allow or reject the application on the following
basis:
a)
The claim is correct and genuine
b) Case is based on genuine hardship on merits
c) Income is not assessable in the hands of any other person under the Income Tax Act
d) The refund has arisen as result of excess tax deducted or tax collected at source, advance tax or self-assessment tax.
b) Case is based on genuine hardship on merits
c) Income is not assessable in the hands of any other person under the Income Tax Act
d) The refund has arisen as result of excess tax deducted or tax collected at source, advance tax or self-assessment tax.
The time limit to file such application is six years from the end of the assessment year for filing the return and the application will have to be disposed by the department within six months from the end of the month in which the application is received as far as possible.
For more information please refer CBDT Circular
9/2015 :
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