Learn how to submit a Condonation Request for delayed ITR verification. Includes step-by-step instructions and latest CBDT guidelines.
The Income Tax Department mandates specific deadlines for filing and e-verifying income tax returns (ITR). Missing these timelines can result in penalties and potential scrutiny. To resolve this, taxpayers can submit a Condonation Request via the e-filing portal to ask for a delay excuse from tax officials.
Latest Regulatory Updates (October 2024)
The Central Board of Direct Taxes (CBDT) has implemented new rules for condonation delays effective from October 1, 2024:
- Time Limit: Applications for condonation must be submitted within five years from the end of the relevant assessment year.
- Court-Ordered Refunds: If a refund claim arises from a court order, the period during which the case was pending is excluded from the five-year limit. In such cases, the application must be filed within six months of the court order date.
Understanding Condonation Requests
A condonation request is a formal plea submitted to the Income Tax Department seeking forgiveness for missing statutory deadlines, such as the e-verification of an ITR or filing a return after the due date. This facility is accessible through the official income tax e-filing portal.
Prerequisites for Filing
Before initiating a request, ensure you meet the following conditions:
- You have a registered account on the e-Filing portal with a valid User ID and password.
- Your PAN is successfully linked with your bank account.
- Your bank account and Demat account are validated and enabled for e-Verification.
Monetary Limits for Condonation Authority
Under the CBDT circular dated October 1, 2024, the authority to approve condonation requests based on claim amounts (tax refund, loss carry forward, or set-off) is distributed as follows:
| Claim Amount | Approving Authority |
|---|---|
| Up to Rs. 1 Crore | Principal Commissioners of Income Tax (Pr. CIT) / Commissioners of Income Tax (CIT) |
| Rs. 1 Crore – Rs. 3 Crore | Chief Commissioners of Income Tax (CCIT) |
| Above Rs. 3 Crore | Principal Chief Commissioners of Income Tax (Pr. CCIT) |
Procedure to File Condonation for Delayed ITR Verification
If you failed to e-verify your return within the mandated 30-day (or previously 120-day) window, follow these steps:
- Log in to the Income Tax e-Filing Portal using your credentials.
- Navigate to the Dashboard, open the Services menu, and select Condonation Request.
- On the request page, choose the option: Delay in submission of ITR-V and click Continue.
- Click on Create Condonation Request.
- Select the specific ITR record requiring condonation and proceed.
- Provide a valid reason for the delay in the designated field.
- Click Submit.
Upon successful submission, a success message with a Transaction ID will appear. Keep this ID for your records. Confirmation will also be sent to your registered email and mobile number.
Procedure to File Condonation for Time-Barred ITR Filing
If you missed the deadline for filing your return entirely, use the following steps to request permission to file late:
- Log in to the Income Tax e-Filing Portal.
- Go to Dashboard > Services > Condonation Request.
- Select the option: Allow ITR filing after time-barred and click Continue.
- Click on Create Condonation Request.
- Enter the required details, including Request Category, Assessment Year, ITR Type, Claim Value, and Reason for Delay.
- Upload your ITR (PDF/XLS format, max 5 MB) and any supporting documents (PDF/XLS, max 5 files, 5 MB each).
- Click Submit.
- Once submitted, proceed to e-Verify the request using your preferred method.
A Transaction ID and success message will confirm the submission.
