What is a Condonation Request?
The taxpayers have the option to raise a service request on the e-filing portal. The e-filing portal provides the following two options to the taxpayers with respect to filing a condonation request:
- Condonation of delay due to late submission of ITR-V (Submission after 120 days of filing the ITR)
- Condonation request for filing ITR after getting time-barred (If you fail to file your ITR before the due date)
An individual has to verify the Income Tax Return (ITR) after filing it. The e-verification process of ITR should be complete within 120 days of filing. An ITR filed but not verified is treated as an invalid return by the Income Tax Department (ITD). An invalid return would mean that the taxpayer has not filed the ITR for a particular assessment year. In that case, the taxpayer has to file the ITR again.
Prerequisites
- Income Tax Return & ITR-V is submitted after 120 days of filing the return
- Failure to file your ITR before the end of the relevant Assessment Year (AY)
Steps to File Condonation Request on e-Filing Portal for Delay in Submission of ITR-V
- Visit the e-Filing portal
Visit the e-Filing Portal and login using valid credentials.
- Select Condonation Request
Click on Services > Condonation Request
- Select the First Option
Select the “Delay in Submission of ITR-V” option.
- New Condonation Request
Once you move to the next page, click on the create new condonation request option.
- Select the appropriate record
On the Select ITR page, select the record for which you want to raise a condonation request for delay in ITR-V submission and click Continue.
- Provide a reason
On the Provide reason for delay page, select the reason of your delay and click Submit.
- Success Message
A success message along with a Transaction ID is displayed. Please keep a note of the Transaction ID for future reference. You will also receive a confirmation message on the email ID and mobile number registered with e-Filing portal.
File Condonation Request for Filing ITR after Time-Barred
- Login to the portal and click on Services > Condonation Request from the dashboard.
- On the condonation request page, choose the second option “Allow ITR Filing after time-barred”
- On the Filing after time-barred [u/s 119(2)(b)] page, click Create Condonation Request
- Enter the following details in the next page:
- Select the Request Category, Assessment Year, ITR, Claim Value, Filing Type, Reason for Delay & ITR Type from the options
- Upload your JSON file of the ITR for which you want to submit condonation of delay request by clicking Upload ITR option
- Upload supporting documents (PDF /XLS) for which you want to submit condonation of delay request by clicking Upload documents option and select the Document Description (Maximum 5 files can be uploaded each of which should not be more than 5 MB)
After successful submission, select your preferred option on the e-Verify page.
FAQs
You can see the status of the service requests in your dashboard. Navigate to the particular record where you can view the status of the approval.
Authorized signatory / Representative assessee / ERIs can submit requests for condonation of delay / raise a refund reissue request on behalf of the assessee.
Yes. ERIs can raise a request for condonation of delay / raise refund reissue request.
It is not certain that your request for condonation of delay will be approved. The ITR will be treated as invalid till the request is approved. Condonation of delay is at the discretion of the competent Income Tax Authority.
As per the directions from CBDT vide Circular No. 9/2015 dt. 9-6-2015, no condonation request will be entertained beyond six years from the end of assessment year for which the request is raised. It should be noted that delays related to only genuine hardships are considered for approving any request for condonation of delay.
Hey @TeamQuicko
Can you tell me about ITD’s new ITR filing utility for AY 2021-22?
Hey @HarshitShah
To improve the tax filing process, the Income Tax Department has decided to do away with the excel and java-based utility and has launched a new offline JSON-based utility for the AY 2021-22. The new utility will help taxpayers import prefilled data and edit it before filing the income tax return (ITR).
The taxpayers can download the pre-filled data from the income tax e-filing portal and fill in the rest of the data. This imported prefilled data can be edited to change basic information such as address and all. Currently, the utility can be used to file ITR1 to ITR 4. ITD has also released a step-by-step guide to using the utility.
Hope this helps!
Is it possible to file ITR online without an account on the Income Tax e-filing portal?
What should be done in case of discrepancies in actual TDS and TDS credit under Form 26AS?
Hey @Amitabh_Verma
It is mandatory to create an account on the Income Tax e-filing portal to file your ITR online. It is a hassle-free quicko process. One can register on the portal by providing relevant details such as user type, PAN, first name, surname, date of birth, and fill in the registration form.
Hey @Niraj
Many times mismatches and discrepancies in actual TDS and TDS credit under Form 26AS happen because of wrong information provided in the TDS return. One can approach the employer/deductor to file a revised TDS return after making the necessary corrections.
The income-tax department allows an assessee to mention the reason for mismatch in the online portal in answer to a notice sent by them.
Hope this helps!
Hi, actually I filed ITR 1(A.Y. 2013-14) due to notice served in Jan month.
The ITR is pending for verification. Ask the options aren’t available for me client i.e Aadhar verification,evc etc. Only thing is I got my clients DSC. but option of DSC for e-verification is not showing. I can’t send CPC to Bengaluru since it will take time. How can I use DSC to e-verify my already filed return
Hi @Arsheen
The option to e-verify ITR using DSC is to be selected while filing. Once you have filed your ITR only option available for e-verification is EVC/Aadhar OTP or sending ITR V to CPC Bangalore. You have 120
days from the date of e-Filing to e-verify your ITR.
So if 120 days are not over you can send the signed ITR V to CPC Bangalore to get it e-verified and processed.
Hope this helps
Hi @Sharath
It is suggested to file ITR as NRI in India if you have trading transactions even if there are losses.
If you do not file ITR then there are high chances of your PAN getting flagged by the IT department for non-filing of ITR.
Also, If you file the ITR on time you can take benefit of carry forwarding the losses and setting off those losses against the profits in future years.
I have started an HUF by infusing funds by collecting gifts from HUF members. If I invest in Shares, Equity MF, from that Capital (Collected as gifts from members), and earn income in the name of HUF, will that income be clubbed with the income of the members?
In a way that will be the outcome of the business (trading and investing of shares) done by HUF. And there will be a degree of efforts and luck involved, not a fixed income instrument as FD, etc.