Condonation of delay in ITR under 119(2)(b) - citizen guide 2026

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.

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.

1. Log in to the e-filing portal at incometax.gov.in with your PAN and password.
2. From your Dashboard, click Services, then Condonation Request.
3. On the Condonation Request page, select “Allow ITR filing after time-barred” and click Continue.
4. On the “Filing after time-barred under Section 119(2)(b)” page, click Create Condonation Request.
5. Select the Request Category, Assessment Year, ITR form, Claim Value, Filing Type and Reason for Delay.
6. Upload your ITR file and supporting proof of the genuine hardship that caused the delay.
7. Submit the request and complete e-verification using Aadhaar OTP, net banking or a digital signature.
8. Note the Transaction ID you receive and wait for the officer's order.
9. Once the condonation is approved and you have the order number, file the return under the after-condonation option within the window the order allows.

• PAN and registered login for the e-filing portal.
• The completed ITR for the relevant assessment year, ready to upload.
• Written explanation of the genuine hardship, such as hospitalisation, bereavement or a technical failure.
• Documentary proof of that hardship, for example medical records, a death certificate or portal error screenshots.
• Form 26AS and the Annual Information Statement to support the refund or loss claimed.
• Bank statements or TDS certificates evidencing the refund amount.

• Applying after the five-year window: under CBDT Circular No. 11/2024 a refund or loss claim is not entertained beyond five years from the end of the assessment year.
• Treating condonation as automatic: the officer must be satisfied of genuine hardship, so a vague reason gets rejected.
• Forgetting to e-verify the request, which leaves it pending and undecided.
• Filing the actual return before the condonation order is approved, which the portal will not accept.
• Choosing the wrong assessment year or ITR form, which delays or voids the claim.
• Skipping proof of hardship, leaving the officer no merits to act on.

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.

• Income Tax Department, Raise Service Request user manual, Condonation Request menu path
• Income Tax Department, Filing of ITR after Condonation of Delay user manual
• Income Tax India, Circulars and Notifications listing, CBDT Circular No. 11/2024 dated 1 October 2024
• Taxmann, CBDT new guidelines on condonation of delay, Circular 11/2024 detail

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