Steps for Filing Condonation Request for ITR Verification Delay

If someone has failed to file your Income Tax Returns (ITR) or has failed to e-verify before the due date, filing a condonation request can be helpful. 

Condonation Request Meaning 

In India, the annual deadline for filing ITR is July 31. Once the ITR is filed, one has to e-verify the returns within a set timeframe. If a taxpayer, due to any circumstances, fails to file ITR by the due date, they might have to pay hefty fines. However, suppose the taxpayer has been unable to oblige by the ITR filing due date or failed to e-verify on time. In that case, they can file a condonation request within its eligible time frame. 

Here is a step-by-step guide to filing the condonation request form.

Step 1 – Check if having all the prerequisites for the ITR condonation request

To file a condonation request, first register as a user for e-filing at the Income Tax Department (ITD) portal. A taxpayer can register to generate their user ID and set up a password. 

Next, the user has to link their Permanent Account Number (PAN) with their bank account. They will also have to e-validate their bank and Demat account. 

Step 2 – Submit condonation request ITR using credentials

Now that taxpayers have understood the condonation request meaning and prerequisites, they can go ahead with their filing. These are the sub-steps for filing condonation requests in income tax returns.

What do you do if you have failed to e-verify your ITR?

• Open the e-Filing website and log in with your credentials (user ID and password)
• In the Dashboard tab, select ‘Services’ and choose ‘Condonation Request.’
• After the Condonation Request page loads, select ‘Delay in submission of ITR V.’
• After the page loads, click on ‘Create Condonation Request.’ 
• Next, the ‘Select ITR’ page would appear. On the page, select the ITR for which the condonation request is to be raised and continue.
• Provide ‘reason for the delay’ in the given box and click ‘Submit.’
• Note the Transaction ID given after the ‘Success Message’

The transaction ID would be present in the taxpayer’s registered email and mobile number. 

What if you failed to file your ITR before the deadline?

These are the steps for filing a condonation request for ITR after the due date. 

• Open the e-Filing website and log in with your credentials (user ID and password)
• In the Dashboard tab, select ‘Services’ and choose ‘Condonation Request.’
• In the ‘Condonation Request’ page, select ‘Allow ITR filing after ‘time-barred’ and continue.
• The Filing after time-barred [u/s 119(2)(b)] page would appear. On this page, select ‘Create Condonation Request.’ 
• The ‘Enter Details & Upload ITR’ page would appear. Here, enter details like ‘Request Category’, Assessment Year (AY), Filing Type, Claim Value and Reason for the ITR filing delay. 
• Select the ‘Upload ITR’ option and upload the PDF/XLS format file for the condonation requested ITR. The file size should not exceed 5MB. 
• Upload supporting documents (up to five files) and submit.
• Visit the e-Verify page and note the ‘Transaction ID’ for condonation request filing. 

Please ensure that the condonation request is approved before filing the ITR.

Step 3 – Check for condonation request ITR confirmation

To check the successful filing of the condonation request, check the registered email or phone number of the applicant. One can also file a condonation request with the help of a representative assessee, ERIs or authorised signatories. 

Whether or not the condonation request is accepted depends on the Income Tax Department ITD’s discretion. 

Conclusion 

Condonation request filing is an important step that allows taxpayers to e-verify or file ITR returns after the deadline. However, the best practice is to file and e-verify ITR on time to avoid penalties. 

Frequently Asked Questions on ITR Condonation Request