Condonation of Delay in Filing Income Tax Returns: A Guide
The Income Tax Department (I-T) has enabled the application for the condonation of delay under section 12A in the filing of Form 10A at its e-filing portal.
What is the Condonation of Delay?
Under section 119(2)(b) of the Income Tax Act, 1961, the Income Tax Department provides the option of the condonation of delay to taxpayers who have failed to file their Income Tax Return (ITR) or e-verify it within the ITR filing deadline for any genuine reason.
A condonation of delay request is an application submitted by the taxpayer to be allowed to file an income tax return well after the expiry of the last date for filing or revising that ITR. This request is essential for taxpayers to claim past income tax refunds or carry forward/set off losses of previous years. Typically, such a request becomes necessary when the deadlines for filing belated and revised income tax returns have lapsed.
The due date for filing ITR is usually July 31. For this year, the I-T Department has extended the deadline to September 15, 2025. The department has yet to announce if it will extend the ITR filing deadline further. Taxpayers who miss the deadline may face severe penalties for late ITR filing or its e-verification.
What Happens When the Condonation of Delay Request is Accepted?
According to sections 139(1) and 139(4) of the Income Tax Act, 1961, taxpayers are required to file their income tax returns within the prescribed time. If a condonation of delay request is accepted, the taxpayer can file their ITR after the deadline without incurring additional tax, interest, or penalties.
If a taxpayer is unable to file their income tax return within the prescribed timeframe and faces penalties for legitimate reasons, they have two options:
- File ITR-U under section 139(8A)
- File ITR under section 139(9A) after receiving approval for the condonation of delay request.
According to the Income Tax website, if a taxpayer chooses to file ITR-U, they cannot file beyond four years from the end of the relevant assessment year and must pay additional tax as per section 139(8A). However, in cases of genuine hardship, a taxpayer may submit a Condonation Request under section 119(2)(b). If accepted, there would be no additional tax, interest, or penalty required.
How to Raise a Condonation Request?
- Log in to the Income Tax e-filing portal homepage: E-portal.
- Navigate to the dashboard, under “services,” click on “condonation request.”
- Fill in the application for statutory forms and click on the “Create Condonation Request” button to proceed.
Filing of ITR After Condonation of Delay: FAQ
Why Can Your Condonation of Delay Application be Rejected?
There is no guarantee that your condonation of delay request will be accepted as it lies solely at the discretion of the Income Tax Department. Valid reasons for the delay must be provided for approval. The I-T Department may reject requests for several reasons, including:
- Failure to provide valid reasons for the delay.
- A history of repeated non-compliance or lack of effort to file the return on time.
- Inadequate supporting documents or evidence accompanying the application.
It’s crucial to provide all necessary documents, such as proof of the issue causing the delay.
What Should the Taxpayer Do Upon Receipt of Approval of the Condonation Request?
Once the taxpayer receives the approval order for the condonation request from the Income Tax authority, they must file the Income Tax Return.
Steps for Filing ITR After Condonation of Delay Request is Approved:
- Upload your Income Tax Return
- E-Verify the return uploaded
By following these guidelines, taxpayers can successfully navigate the process of condoning delays and ensure compliance with the Income Tax regulations.
