ITR filing after deadline: What is condonation of delay request? How it can save you from penalties

The Income Tax Department (i-T) has enabled the application for the condonation of delay u/s 12A in 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 (I-T) provides the option of the condonation of delay to taxpayers who have failed to file their ITR or e-verify it within the ITR filing deadline for any genuine reason.
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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/revising that ITR). A condonation of delay request may be made by a taxpayer so that he/she can file an ITR to be able to claim past/old income tax refunds or carry forward/set off losses of previous years. Typically, a condonation of delay request is required to file an ITR for a year for which the last dates to file belated and revised income tax returns are all over.

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 is yet to announce if it will extend the ITR filing deadline further. If a taxpayer misses the deadline, they may have to 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, each taxpayer must file their income tax return within the prescribed limit.

If a condonation of delay request is accepted, the taxpayer can file their Income Tax Return after the deadline, and they don’t need to pay any additional tax, interest or penalty.

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If a taxpayer is unable to file their income tax return within the prescribed time and they face penalty for whatever legitimate reasons or hardships, they have two options in such a case:
1. File ITR-U u/s 139(8A), or
2. File ITR u/s 139(9A) after approval of request for the condonation of delay in filing ITR, according to the income tax return filing website.
https://www.incometax.gov.in/iec/foportal/help/how-to-raise-e-filing-service-requests

According to the Income tax website, “In case of filing ITR-U, the taxpayer cannot file return beyond four years from the end of the relevant assessment year, and also has to pay, i.e., 25%/ 50%/ 60%/70% additional tax as per section 139(8A). However, in case of a genuine hardship, a taxpayer can file a Condonation Request under section 119(2)(b).”

Note that if a condonation request has been accepted by the competent Income Tax authority, then there is no need to pay any additional tax, interest or penalty.

How to raise a condonation request?

Step 1: Log in to the Income Tax e-filing portal homepage: https://eportal.incometax.gov.in
Step 2: Go to the dashboard, under “services”, click on “condonation request”
Step 3: Fill application for statutory forms and click on the “Create Condonation Request” button to proceed.

Filing of ITR after Condonation of Delay FAQ

Why your condonation of delay application can be rejected?

There is no guarantee that your condonation of delay request will be accepted. It lies solely at the discretion of the Income Tax Department. If the I-T Department finds your reason for delay genuine enough, it might grant you a condonation of delay.

Income Tax authorities may not condone the delay for some of the following reasons:
If the taxpayer fails to provide valid reasons for the delay;
If the taxpayer has a history of repeated non-compliance or has made no effort to file the return within the stipulated time or failed to pay taxes on time;
If the taxpayer does not submit the required supporting documents or evidence with the condonation application, the application can be rejected. It’s important to provide all necessary documents such as the proof of the issue causing the delay, etc.

What should the taxpayer do on the receipt of approval of the condonation request from the Income Tax authority?

On receipt of the approval order for the condonation request from the Income Tax authority, the taxpayer needs to file the Income Tax Return.

What are the steps for filing ITR after the condonation of delay request is approved?

Once your condonation of delay request is approved, you can proceed with the following steps:
Upload your Income Tax Return
E-Verify the return uploaded