Assessee can request condonation of delay in filing of return if reason for delay was not attributable to him

Relevant Section – 119

• The assessee, a co-operative society engaged in marketing agricultural produce of its members, filed its return after completion of audit by the auditor appointed under section 63(4) of the Kerala Co-operative Societies Act, 1969, claiming refund of advance tax and the tax deducted at source remitted by others.

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