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

  Please become a Premium member. If you are already a Premium member, login here to access the full content.