When the Income Tax Department extends the filing deadline, taxpayers often breathe a sigh of relief. This year, the date has already been pushed from July 31 to September 15, 2025. Many taxpayers are already running behind this extended deadline, while others, including many CAs, are calling for a further extension.
But what if you still haven’t filed by then? This is where a “condonation request” comes in.
What is a “condonation of delay”?
This is a formal plea that the tax department allow taxpayers to send, asking for permission to file their return even after the window for both belated and revised returns is closed.
The condonation of delay request is available under Section 119(2)(b) of the Income Tax Act 1961, which is meant for situations where the taxpayer could not file their income tax return in time due to a genuine hardship or unavoidable reason.
Why is it important to file a condonation of delay?
Missing the income tax filing deadline not only attracts penalties, but it can also block you from claiming old refunds or carrying forward losses from previous years.
With an approved condonation request, you can file your return without paying any additional tax, interest, or penalty. The department, however, does not approve these requests without first carefully examining them. They will check whether your reason for the delay is strong enough.
To put things in perspective, if you opt for filing an ITR-U (updated income tax return) under Section 139(8A), you can go back up to four years, but you must pay additional tax ranging from 25 per cent to 70 per cent of the liability. On the other hand, a condonation request, if accepted, waives these extra costs.
How does it work?
The process is fairly straightforward and can be done online:
Log in to the income tax e-filing portal.
Go to “services” on your dashboard and select “condonation request.”
Fill out the application, explain your reason, and submit supporting documents before creating the request.
If the tax officer is satisfied with your explanation and paperwork, you will receive approval. After that, you can upload and e-verify your return just like any regular ITR.
What could go wrong?
It is important to note that the approval of condonation of delay requests is not guaranteed. Tax officials have the right to reject your request:
If the reason you gave does not satisfy them
If you have a history of repeated defaults
If you fail to attach proper documentation
For those who stand to lose refunds or the chance to carry forward losses, it’s worth knowing that the door is not entirely shut even after the official deadline.
