Missed the income tax return deadline and now your genuine refund is stuck or your carried-forward loss is gone? Section 119(2)(b) of the Income-tax Act lets you ask the department to condone the delay and still file.
Quick answer: Log in to the income tax e-filing portal, go to Services then Condonation Request, choose “Allow ITR filing after time-barred”, and click Create Condonation Request. Pick the assessment year, ITR type, claim value and reason for delay, attach proof, e-verify and submit. A tax officer then decides whether to allow your late return.
Condonation of delay is the income tax department waiving the missed deadline so you can still file a time-barred return. Section 119(2)(b) gives the Central Board of Direct Taxes power to allow a late claim, mainly a refund or a carry-forward of loss, where genuine hardship stopped you from filing on time.
The power comes from Section 119(2)(b) of the Income-tax Act, 1961, administered by the Income Tax Department under the Central Board of Direct Taxes. CBDT Circular No. 11/2024, dated 1 October 2024, sets the working rules for condonation applications that claim a refund or carry-forward of loss. It directs that the assessee must have been prevented by a reasonable cause from filing on time and that the case must be one of genuine hardship on merits. An application is not entertained beyond five years from the end of the relevant assessment year, and the competent authority should dispose of it within six months from the end of the month in which it is received. Authority depends on the amount: a Principal Commissioner or Commissioner handles claims up to ₹1 crore, a Chief Commissioner handles ₹1 crore to ₹3 crore, and a Principal Chief Commissioner handles claims above ₹3 crore.
Real-life example: Dr. Shrawan Kumar Pathak of Ranchi district was admitted for a cardiac procedure in July 2024 and missed the return deadline for assessment year 2024-25, freezing a ₹38,400 refund. In February 2026 he logged in, raised a Section 119(2)(b) condonation request under “Allow ITR filing after time-barred”, and attached his hospital discharge summary and bills. The Principal Commissioner allowed it on grounds of genuine hardship. He then filed the return, and the refund of ₹38,400 was credited. His only cost was the ₹500 his accountant charged to compile the proof.
It is the provision that empowers the Central Board of Direct Taxes to authorise income tax authorities to admit a late claim or application, such as a time-barred return claiming a refund or carry-forward of loss, to avoid genuine hardship to the taxpayer.
Log in to incometax.gov.in, go to Services then Condonation Request, select “Allow ITR filing after time-barred”, click Create Condonation Request, fill in the assessment year, ITR and claim details, attach proof, and e-verify before submitting.
Yes. Under CBDT Circular No. 11/2024, an application claiming a refund or carry-forward of loss is not entertained beyond five years from the end of the relevant assessment year. Apply as early as you can.
The circular directs the competent authority to dispose of the application within six months from the end of the month in which the request is received. Timelines in practice can vary.
It depends on the amount claimed. A Principal Commissioner or Commissioner decides claims up to ₹1 crore, a Chief Commissioner decides ₹1 crore to ₹3 crore, and a Principal Chief Commissioner decides claims above ₹3 crore.
Reasons like serious illness, hospitalisation, death in the family, natural disaster or a documented technical failure on the portal are commonly accepted. You must back the reason with evidence so the officer can assess merits.
No. You must wait for the condonation order. Once it is approved and you have the order number, you file the return under the after-condonation route within the window the order permits.
Yes. If the officer is not satisfied that a reasonable cause prevented timely filing or that genuine hardship exists, the request can be rejected. A weak or unproven reason is the usual cause of rejection.