119(1) / 114 is the Application for extension in time for filing of Return of Income.
When do you receive this order?
When a person who is required to furnish —
(a) a return of income under section 114 or 117;
(b) a wealth statement under section 116,
is unable to file income tax return or wealth statment within due date , may apply to the Commissioner for extention in time for filing of Income tax return or statment as the case may be.
Application may be filed online by loging in to IRIS.
(2) An application shall be made by the due date for furnishing the return of income,or statement to which the application relates.
(3) Where an application has been made and the Commissioner is satisfied that the applicant is unable to furnish the return of income, statement to which the application relates by the due date because of —
(a) absence from Pakistan;
(b) sickness or other misadventure; or
(c) any other reasonable cause,
will grant permission by sending
119(3) / 114 (Order to grant / refuse extension in time for filing of Return of Income)
in Routine as practice taxpayer will get 15 days extension