Harun Raaj & AssociatesHarun Raaj & Associates
📍Visakhapatnam, Andhra Pradesh

Income Tax Condonation of Delay under Section 119(2)(b) in Visakhapatnam

File a condonation of delay application under Section 119(2)(b) of the Income Tax Act, 1961 for belated ITR filing, refund claims, loss carry-forward, or any time-barred statutory request — where genuine hardship prevented timely compliance.

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Income Tax Condonation of Delay — Section 119(2)(b) Application in Visakhapatnam — Local Context

A delayed claim or return may create difficulty for taxpayers in Visakhapatnam, especially where records involve employers, property, trusts or small businesses. A condonation application should explain the delay clearly and support the claim with contemporaneous documents and a complete compliance history.

Regulatory Office

Income Tax Commissionerate, Visakhapatnam

Receives and administers taxpayer representations and condonation-related income-tax matters for the jurisdiction.

Typical Visakhapatnam Scenarios

  • A retired HPCL Visakha Refinery employee documents a delayed refund claim with salary and tax-credit records.
  • A charitable trust serving Araku Valley coffee growers explains a delayed filing using governance and programme documents.
  • A Bheemili/Madhurawada property owner supports a delayed claim with sale records, bank evidence and the relevant return history.

Who We Serve in Visakhapatnam

HPCL Visakha RefineryAraku Valley coffee growersBheemili/Madhurawada real-estate corridor

Why Harun Raaj & Associates in Visakhapatnam

We are an ICAI-registered CA firm (Membership No. 238303) based in Visakhapatnam. Every output — certificate, return, or advisory — is reviewed and signed by a CA and carries a UDIN for authenticity. We handle the full regulatory workflow so your team doesn't have to — from document collection through filing or certification.
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