Circular No. 11/2019 — Condonation of delay — belated/revised returns
Date: 2019-01-01 Status: ACTIVE Category: Returns & Processing Binding on Department: Yes (Section 119 / Section 400 IT Act 2025)
Summary
Guidelines for condonation of delay in filing belated and revised returns.
Key Directions
- PCIT/CIT may condone where genuine hardship proved.
- Claim must involve refund or carry forward of losses.
- Application supported by affidavit and documents.
Applicability Under IT Act 2025
Saving Clause: Section 536 of IT Act 2025 saves circulars issued under the 1961 Act “so far as not inconsistent” with the new Act.
| Old Section (1961 Act) | New Section (2025 Act) | Consistent? |
|---|---|---|
| 119(2)(b) | 400(2)(b) | Yes |
Cross-References
Act Sections
Related Circulars
- None identified
Key Case Law (Circular Supremacy)
- To be populated — cases where this circular was cited/applied
Full Text
Full text to be added — see raw/circulars/ for PDF when available
Source
- Official: incometaxindia.gov.in/circulars