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. The Assessing Officer rejected the return as time barred and declined the refund claimed. The application filed by the petitioner under section 119(2)(b) of the Income-tax Act, 1961, before the Central Board of Direct Taxes for condonation of delay in fil...