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:
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.
Visit the e-Filing Portal and login using valid credentials.
Click on Services > Condonation Request
Select the “Delay in Submission of ITR-V” option.
Once you move to the next page, click on the create new condonation request option.
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.
On the Provide reason for delay page, select the reason of your delay and click Submit.
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.
After successful submission, select your preferred option on the e-Verify page.
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.