ITR Filing After Deadline: Here Is How A Condonation Of Delay Request Can Help You Avoid Penalties
Taxpayers who missed the income tax return (ITR) filing deadline still have a chance to file without penalties through a condonation of delay request.
If the Income Tax Department accepts the application under Section 119(2)(b), individuals can complete their return without facing late fees, interest, or additional tax.
The Income Tax Act, 1961, under section 119(2)(b), gives taxpayers a relief option called condonation of delay. This provision is meant for those who, due to genuine hardships or unavoidable reasons, could not file their ITR or complete e-verification within the deadline.
For FY 2024-25 (AY 2025-26), the standard deadline was July 31, but the government extended it to September 15, 2025. With just days left, those who still miss the extended cut-off can use condonation of delay to file later without paying penalties.
Normally, missing the ITR deadline can attract late filing fees, penal interest, and even scrutiny. But if the condonation request is accepted by the department, taxpayers can:
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File their ITR after the deadline
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Avoid additional penalties or interest
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Regularize their tax compliance without legal consequences
It essentially acts as a safeguard for genuine cases, such as medical emergencies, technical issues, or other hardships.
If the Income Tax authority finds the taxpayer’s reason valid, the approval order allows the individual to file their return normally. The return can then be uploaded and e-verified without any late filing consequences.
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This is different from filing under ITR-U (section 139(8A)), where taxpayers may have to pay up to 70% additional tax. A condonation request, on the other hand, ensures no extra financial burden if accepted.
The application process is fully online through the Income Tax e-filing portal. After logging in, taxpayers need to select “Condonation Request” under the services section, create a new request, and provide reasons along with supporting documents.
The final decision rests with the Income Tax Department. Requests may be rejected if reasons are weak, if the taxpayer has a track record of non-compliance, or if necessary documents are missing.
Once approval is granted, the taxpayer must immediately upload the pending ITR and complete e-verification. Only then will the return be treated as filed, and the condonation protection from penalties will apply.
