An individual has to verify the Income Tax Return (ITR) after filing it. The verification process 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.
However, there are cases where there is genuine hardship a taxpayer faces due to which they could not file the return. In cases, the taxpayer can file a condonation delay request on the Income Tax e-Filing portal. However, such relief is given to taxpayers based on certain criteria.
- There is a genuine hardship on merits
- The claim is genuine and correct
- Income for which ITR is filed is not assessable in the hands of any other person
Steps To File Condonation Request On The Income Tax Portal
- Visit the Income Tax e-Filing portal
- Select the Condonation request option
Hence, select “New Request” from the drop-down list. An additional drop-down list named “Request Category” appears. Furthermore, select the Condonation Request from the drop-down list. Hence, click on “Submit.”
- Enter the required details
Therefore, select the reason for the delay from the drop-down list. You can add additional remarks if required under the remarks section. Finally, click on Submit.
If a taxpayer fails to e-Verify his/her ITR due to a genuine hardship can submit a condonation request. Moreover, an individual can file a condonation delay request, giving reasons why one hasn’t verified their ITR on the income tax e-filing website for that particular assessment year.
Following are the criteria for getting your condonation delay request accepted:
1. There has to be a genuine hardship on merits which is why Individual failed to e-Verify in time
2. The claim has to genuine and correct
3. Income for which the ITR is filed should not be assessable in the hands of someone else