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.
- 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 ITR (PDF / XLS) for which you want to submit condonation of delay request by clicking Upload ITR option (The maximum size should be 5 MB)
- 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.
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.