{"id":2543,"date":"2019-11-06T14:46:11","date_gmt":"2019-11-06T09:16:11","guid":{"rendered":"https:\/\/aktassociates.com\/blog\/?p=2543"},"modified":"2019-11-06T14:46:11","modified_gmt":"2019-11-06T09:16:11","slug":"section-119-of-income-tax-act","status":"publish","type":"post","link":"https:\/\/aktassociates.com\/blog\/section-119-of-income-tax-act\/","title":{"rendered":"\u00a0Section 119 of Income Tax Act"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">CBDT has empowered to accept an application for claim or refund if it considers it to be genuine in such procedure, tile limit, and conditions which shall be discussed in this article.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-2545 size-full\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/Section-119-of-Income-Tax-Act.png\" alt=\"Section 119 of Income Tax Act\" width=\"700\" height=\"400\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/Section-119-of-Income-Tax-Act.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/Section-119-of-Income-Tax-Act-300x171.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/Section-119-of-Income-Tax-Act-20x11.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">As per the provisions of Section 119 of the <a href=\"https:\/\/aktassociates.com\/blog\/section-143-2-of-income-tax-act-1961\/\">Income Tax Act, 1961<\/a> Central Board of Direct Taxes is empowered to issue such orders, instructions and directions as it may deem fit for the proper administration of this Act, to other income-tax authorities (subordinate authorities) which supersedes all earlier orders, instructions, notices, circulars.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_66_1 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >In this article, we will discuss about...<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #1e73be;color:#1e73be\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #1e73be;color:#1e73be\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/aktassociates.com\/blog\/section-119-of-income-tax-act\/#Section_1192b\" title=\"Section 119(2)(b)\u00a0\">Section 119(2)(b)\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/aktassociates.com\/blog\/section-119-of-income-tax-act\/#Authority_authorized_to_Accept_or_Reject_Applications\" title=\"Authority authorized to Accept or Reject Applications\">Authority authorized to Accept or Reject Applications<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/aktassociates.com\/blog\/section-119-of-income-tax-act\/#Time_Limit_Specified_for_Accepting_Claims\" title=\"Time Limit Specified for Accepting Claims\">Time Limit Specified for Accepting Claims<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/aktassociates.com\/blog\/section-119-of-income-tax-act\/#Procedure_to_file_Return_Us_1192b\" title=\"Procedure to file Return U\/s 119(2)(b)\">Procedure to file Return U\/s 119(2)(b)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/aktassociates.com\/blog\/section-119-of-income-tax-act\/#Points_to_be_Noted\" title=\"Points to be Noted\">Points to be Noted<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Section_1192b\"><\/span><strong>Section 119(2)(b)\u00a0<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">As per the provisions of section 119(2)(b) of the Income Tax act, Central Board of Direct Taxes <\/span>(CBDT)<span style=\"font-weight: 400;\"> by way of general or special order shall <\/span>authorize<span style=\"font-weight: 400;\"> Income-tax authority other than a commissioner (Appeals) <\/span>to accept an application or claim for any deduction, exemption, refund or any other relief under the Income Tax Act even after the expiry of the period stated by or under this Act<span style=\"font-weight: 400;\"> for making such application or claim and deal with the same on merits in accordance with law.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Provided such an application or claim within the specified period or due date was genuinely out of control of the Taxpayer.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Authority_authorized_to_Accept_or_Reject_Applications\"><\/span><strong>Authority authorized to Accept or Reject Applications<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">CBDT has issued a circular 9\/2015 dated 09\/06\/2015 containing comprehensive guidelines on the conditions and procedure to be followed for making an application to claim the refund and carry forward of losses and set-off thereof u\/s 119(2)(b) of the Income-tax Act.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">CBDT has specified a monetary limit of claim amount in circular based on which the authority is authorized to accept or reject the application. Following are the authorities authorized to accept or reject applications:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>Authorized Authority<\/b><\/td>\n<td><b>Monetary Limit <\/b><b>of Claim Amount<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">The Principal Commissioners of Income Tax\/ Commissioners of Income Tax <\/span><b>(Pr.CITs\/CITs)<\/b><\/td>\n<td><span style=\"font-weight: 400;\">In case the claim amount is <\/span>not more than Rs.10 lakhs<span style=\"font-weight: 400;\"> for any one assessment year.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">The Principal Chief Commissioners of Income Tax\/ Chief Commissioners of Income Tax <\/span><b>(Pr.CCITs\/CCITs)<\/b><\/td>\n<td><span style=\"font-weight: 400;\">In case the amount of such claims <\/span>exceeds Rs.10 lakhs but is not more than Rs. 50 lakhs<span style=\"font-weight: 400;\"> for any one assessment year.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Central Board of Taxes<\/span><b>(CBDT)<\/b><\/td>\n<td><span style=\"font-weight: 400;\">In case the amount of <\/span>claim exceeds Rs.50 Lakhs<span style=\"font-weight: 400;\">.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Time_Limit_Specified_for_Accepting_Claims\"><\/span><strong>Time Limit Specified for Accepting Claims<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The Condonation Application under section 119(2)(b) for <\/span><span style=\"font-weight: 400;\">accepting or rejecting the <\/span><span style=\"font-weight: 400;\">claim of loss or refund has to <\/span><span style=\"font-weight: 400;\">be <\/span><span style=\"font-weight: 400;\">filed <\/span>within 6 years from the end of Assessment year for which such an application or claim is made<span style=\"font-weight: 400;\">. The prescribed time limit is also applicable to all aforesaid authorized authorities having the power to condone the delay as per the above prescribed monetary limits, including the Board.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The competent authority receiving such condonation <\/span>application should dispose of<span style=\"font-weight: 400;\"> the same either by accepting or rejecting it in a <\/span>period of six months from the end of the month in which they received the application<span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">However in case, any refund claim has raised inconsequent to the court order, such proceeding period pending before any court of law shall be ignored. Provided that such condonation application shall be filed within six months from the end of the month in which the Court order was issued or the end of financial year whichever is later.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Procedure_to_file_Return_Us_1192b\"><\/span><strong>Procedure to file Return U\/s 119(2)(b)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">One receiving the order of acceptance of claim applied, the Taxpayer can file return u\/s 119(2)(b) from income tax e-filing website by following the below steps :<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Visit the official website of the Income Tax portal at the <\/span><span style=\"font-weight: 400;\">income tax e-filing portal<\/span><span style=\"font-weight: 400;\"> and log in using valid user-id credentials.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">After login Go to the \u201ce-file\u201d tab and select \u201c<a href=\"https:\/\/aktassociates.com\/blog\/income-tax-return-filing\/\">Income tax returns<\/a>\u201d from the drop-down list.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Select the assessment year and ITR for which the return has to be filed under this section.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">After Selecting, choose the type of filing as \u201cFiling against notice\/order\u201d.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">And then Select the filing section as \u201c139 read with section 119(2)(b)\u201d<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">After successfully providing the above details, upload an XML and file the return by verifying the same.<\/span><\/li>\n<\/ul>\n<h2><a href=\"https:\/\/aktassociates.com\/business-compliance\/yearly-compliance\/it-return-filing\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-2340 size-full\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/Income-Tax-Return-filing.png\" alt=\"Income Tax Return filing\" width=\"700\" height=\"150\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/Income-Tax-Return-filing.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/Income-Tax-Return-filing-300x64.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/Income-Tax-Return-filing-20x4.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/a><\/h2>\n<h2><span class=\"ez-toc-section\" id=\"Points_to_be_Noted\"><\/span><strong>Points to be Noted<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The Condonation application for refund or claim shall be admitted only on satisfying the below-stated conditions:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">The Income of the Assessee shall not be admitted in the hands of any other person under the Income Tax act.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">No Interest shall be paid on such belated claim of Refunds.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">The<a href=\"https:\/\/aktassociates.com\/blog\/re-issuance-of-income-tax-refund\/\"> Refund claim<\/a> has arisen only because of excess tax deducted or collected at source and or excess advance tax payment and or excess payment of self-assessment tax as per the provisions of the Income Tax Act.<\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>CBDT has empowered to accept an application for claim or refund if it considers it to be genuine in such &#8230; <\/p>\n<p class=\"read-more-container\"><a title=\"\u00a0Section 119 of Income Tax Act\" class=\"read-more button\" href=\"https:\/\/aktassociates.com\/blog\/section-119-of-income-tax-act\/#more-2543\">Read more<span class=\"screen-reader-text\">\u00a0Section 119 of Income Tax Act<\/span><\/a><\/p>\n","protected":false},"author":4,"featured_media":2547,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u00a0Know all about Section 119 of Income Tax Act AKT Associates<\/title>\n<meta name=\"description\" content=\"CBDT has empowered to accept an application for claim or refund if it considers it to be genuine in such procedure, tile limit and conditions which shall be discussed in this article.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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