your can send a letter to concerned COMMISSIONER of the WARD/CIRCLE. He along with necessary proof for delay in claiming refunds with genuine reasons.
if he is satisfied he will pass an order U/s 119(2)(b) to the concerned ITO to pass the RO
MARTIN JOSEPH SELVARAJ <jmartin996@yahoo.
I want to send a petition to CBDT for condonation of delay to claim an
exemption which my assessee did not claim for AY 04-05. Can any one
let me know the address to which the petition is to be sent.
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