Income Tax

How to File Condonation Request For Delay in ITR Verification?

Updated on: Dec 6th, 2022 - 1:15:43 PM

7 min read

social iconssocial iconssocial iconssocial icons

The Income Tax Department allows you to raise condonation requests when you delay e-verifying or filing your income tax return. So, if you are an individual who needs to file any of these requests, read on. This article contains a step-by-step guide for quick and hassle-free condonation request submission.

What is a Condonation Request in Income Tax?

You must file your ITR within a certain deadline. Likewise, there is a specific deadline for e-verification of ITR to complete your return filing process. If you miss these deadlines, you will face heavy penalties and scrutiny from the income tax authorities. The only way out is to request the income tax officers to condone the delay and give you another chance. This request is known as a Condonation Request which can be made over the income tax e-filing portal.

What are the prerequisites for filing condonation requests?

The prerequisites for availing condonation request service are:

  • You must be a registered user of the e-Filing portal, having a valid user ID and password 
  • PAN card needs to be linked to your bank account
  • Your bank and Demat account need to be validated and e-Verification enabled.

These are the steps that you can use to submit condonation in case you forget to e-Verify your IT returns or forget to file your return before the last date. However, e-Verifying and filing your IT returns within the due date is the best practice. Failing to file your Income Tax Returns may lead to fines, imprisonment or both.

How to submit a condonation request for delay in verification of your ITR?

If you have forgotten to e-Verify your Income Tax Returns within 120/30 days of filing, you need to submit a condonation request for a delay in your ITR verification. Let us see the steps on how to raise a condonation request:

Step 1: Navigate to the e-Filing website

Step 2: Log in using your user id and password

condonation request

Step 3: Go to ‘Dashboard’, select ‘Services’ and then click on ‘Condonation Request’

condonation request income tax

Step 4: When the Condonation Request page loads, choose the ‘Delay in submission of ITR-V’ option.

Step 5: Press ‘Continue’

how to file condonation request

Step 6: As the ‘Delay in submission of ITR-V’ page loads, press ‘Create Condonation Request.’

delay in submission of itr-v

Step 7: When the ‘Select ITR’ page appears, choose the particular record for which you would want to raise a condonation request and press on ‘Continue’

Step 8: Enter a reason for your delay on the ‘Provide reason for delay’ page

Step 9: Press ‘Submit’

After this, you will receive a success message, and a Transaction ID will pop up on the screen. You can take a screenshot or copy it down somewhere for future use. Moreover, you will also receive a confirmation message on your registered mobile number and e-mail id. 

How to file a condonation request for filing ITR after time-barred?

If you fail to file your Income Tax Returns before the last date, you need to submit a condonation request for filing ITR after the deadline has passed. 

The steps are as follows:

Step 1: Visit the e-Filing website 

Step 2: Login by entering your user id and password

Step 3: Navigate to ‘Dashboard’, click on ‘Services’ and go to ‘Condonation Request’

Step 4: As the ‘Condonation Request’ page appears, select the ‘Allow ITR filing after time-barred option and click on ‘Continue’

Step 5: When the ‘Filing after time-barred [u/s 119(2)(b)]’ page appears, press on ‘Create Condonation Request’

create condonation request

Step 6: Upon reaching the ‘Enter Details & Upload ITR page’, enter the following details:

  • Choose the ‘Request Category, Assessment Year, ITR, Claim Value, Filing Type, Reason for Delay & ITR Type’ from the given options. 
  • Click on the ‘Upload ITR’ option and upload the Income Tax Return (in PDF / XLS format) for which you are filing the condonation of delay request. (The maximum file size should be five MB)
  • Press on ‘Upload documents in order to upload the supporting documents. (The files must be in PDF / XLS format. Furthermore, you can upload a maximum of five files, and each of them must not be more than five MB)

Step 7: Press ‘Submit’

Step 8: As the request submission is complete, you can select a suitable option on the e-Verify page. 

Next, you will get a successful e-Verification message and a Transaction ID on the screen. You can make a copy of it for future reference. Additionally, you also receive a confirmation message on your registered e-mail id and phone number. 

FAQs:

What happens if the tax department approves the condonation request?

If the Income Tax Department approves your condonation request, you can submit a time-barred IT return, which will be processed. 

Can anyone else submit a condonation request on your behalf?

Yes, a representative assessee, authorised signatory or ERIs can submit condonation requests on your behalf. 

Do all condonation requests get accepted?

No, whether or not your condonation request will get accepted depends totally on the discretion of the Income Tax Department. 

What is the time limit for filing condonation requests?

No time limit has been specified for filing condonation requests. However, it is advisable to raise a condonation request as soon as you notice that e-verification is pending or you missed the ITR filing deadline.

How can one check if the service request has been approved?

To check the status of your service request, go to the dashboard. You can see the approval status of the particular record you are looking for.

CONTENTS
;

Clear offers taxation & financial solutions to individuals, businesses, organizations & chartered accountants in India. Clear serves 1.5+ Million happy customers, 20000+ CAs & tax experts & 10000+ businesses across India.

Efiling Income Tax Returns(ITR) is made easy with Clear platform. Just upload your form 16, claim your deductions and get your acknowledgment number online. You can efile income tax return on your income from salary, house property, capital gains, business & profession and income from other sources. Further you can also file TDS returns, generate Form-16, use our Tax Calculator software, claim HRA, check refund status and generate rent receipts for Income Tax Filing.

CAs, experts and businesses can get GST ready with Clear GST software & certification course. Our GST Software helps CAs, tax experts & business to manage returns & invoices in an easy manner. Our Goods & Services Tax course includes tutorial videos, guides and expert assistance to help you in mastering Goods and Services Tax. Clear can also help you in getting your business registered for Goods & Services Tax Law.

Save taxes with Clear by investing in tax saving mutual funds (ELSS) online. Our experts suggest the best funds and you can get high returns by investing directly or through SIP. Download Black by ClearTax App to file returns from your mobile phone.

Cleartax is a product by Defmacro Software Pvt. Ltd.

Company PolicyTerms of use

ISO

ISO 27001

Data Center

SSL

SSL Certified Site

128-bit encryption