How do you write a condonation letter?
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How do you write a condonation letter?
ABCDE213, I am writing this letter for condonation of delay for filing of Income Tax Return for the assessment year 2020-21. I would like to bring to your notice that the delay in the filing of the return happened because I had met with a sever accident as was on bed rest for three long months.
How do I submit form 108 to ICAI?
Principal to submit forthwith Form 108 with the Report of Practical Training as specified in the Training Guide duly filled in and signed by him and the articled clerk.
How can I get form 108?
Form 108 is available on the ICAI portal. It has details about article ship training. The article assistant needs to submit the form within 30 days. The 108 forms submitted beyond 30 days must include the cash amount of 500 or 1000 to be paid as a penalty.
When Should I fill out form 108?
Form 108 is only required to be submitted on completion of the full period of articleship. In case a CA Student takes a transfer before the full period of articleship, in such cases Form 109 would be required to be submitted with ICAI.
How do I submit a condonation request?
Step 1: Log in to the e-Filing portal using your user ID and password. Step 2: On your Dashboard, click Services > Condonation Request. Step 3: On the Condonation Request page, select Allow ITR filing after time-barred option and click Continue.
How do I apply for condonation?
A condonation application is made through a written affidavit requesting a ‘pardon’ from the commission for the lateness in referring a matter. Section 191 of the LRA determines the time frames within which employees must refer disputes to the CCMA.
Can form 108 be submitted online?
Click on Articleship Menu button. Click on Articleship tab. Now Click on Form 108 and fill all details and then submit your form online.
What if form 108 is not submitted?
Form – 108 has to be submitted within 30 days from the date of completion of articles. If the form is not submitted within 30 days, then condonation fee is payable. The details of such condonation fee are as follows : Delay upto 30 days from the completion of time limit of 30 days – 100.
How do I pay my late 108 fee?
Members are required to submit Form 108 / 114 / 105 along with a request for condonation of delay stating reasons therefor together with levy fee….Notifications.
| Delay | Corresponding fees to be paid |
|---|---|
| 30 days beyond specified period | Rs. 500 |
| 31 – 180 days beyond specified period | Rs. 1000 |
How can I raise my condonation request online?
How long does it take to approve condonation request?
Time limit to file condonation delay request If the ITR-V received by CPC Bengaluru after 120 days then you will receive a communication from CPC suggesting to file condonation request electronically and return is subject to acceptance of condonation request.
When should I apply for condonation?
The Commissioner considers the following when deciding whether or not to grant condonation:
- The degree of lateness of the referral.
- The reason for the lateness.
- The prospects of success on the merits.
- The prejudice to both parties which includes the importance of the matter to each party.
How do I apply for condonation delay?
Step 1: Log in to the e-Filing portal using your user ID and password. Step 2: On your Dashboard, click Services > Condonation Request. Step 3: On the Condonation Request page, select Delay in submission of ITR-V option and click Continue.
Can I submit form 108 online?
Can form 108 be revised?
There is no provison of filing revised 108. The Act is very clear. You have to file that form only once.
How do I write a condonation delay application?
It is, therefore, most respectfully prayed that this application may kindly be allowed and the delay of ______ days in filing the _____ may kindly be condoned and the matter may kindly be heard on its merit in the interest of justice.
What happens if condonation request is approved?
Your condonation request is forwarded for approval. This return will be invalid till approved”. Hence, in case the assessing officer reject the condonation request, return will be treated as invalid. Since the earlier return as been invalidated, it is advised to file the revised return.
What happens if condonation request is rejected?
Can form 108 be rejected?
Regional Office will reject the Form, you will get mail from RO stating your form is rejected.
How long does it take to get condonation request?
