Missed Your ITR Filing or e-Verification Deadline? Here’s How to Fix It (2025 Update)

If you’ve missed filing your Income Tax Return (ITR) or didn’t e-verify it on time, you’re not alone. Many taxpayers run into this issue each year. Fortunately, the Income Tax Department offers a remedy — the Condonation Request. Think of it as your official request for a second chance to stay compliant without penalties.

In this article, we’ll walk you through what a condonation request is, who can file it, the latest rules as per CBDT’s 2024 update, and how you can file it easily using the Income Tax portal.

What Is a Condonation Request?

A condonation request is a formal application to the Income Tax Department. It allows you to file or e-verify your ITR even after the official deadline. Without this step, your return becomes invalid, which may stop you from receiving a refund or carrying forward losses.

In short, it’s a second chance to stay tax-compliant.

What’s New in 2025? – CBDT Guidelines Update

Starting October 1, 2024, the Central Board of Direct Taxes (CBDT) has rolled out new norms:

• You can apply for condonation within 5 years from the end of the relevant assessment year.
• If your case went to court, the court period is excluded, and you get 6 months from the court order to file.

These updates aim to simplify and standardize the process.

Monetary Limits for Approval

Your condonation request goes to different officers based on the refund or claim amount:

This ensures better tracking and faster resolution.

How to File a Condonation Request for e-Verification

If you missed verifying your ITR within the due date, follow these steps:

1. Visit incometax.gov.in
2. Log in using your PAN and password
3. Go to Dashboard → Services → Condonation Request
4. Select “Delay in submission of ITR-V”
5. Click on “Create Condonation Request”
6. Choose the ITR record you want to verify
7. Enter the reason for delay (e.g., medical emergency, tech glitch)
8. Submit and note the transaction ID

Don’t forget to complete e-verification after submitting.

Steps to File a Late ITR After Deadline

If you didn’t file your return at all, here’s how to submit a condonation request for delayed filing:

1. Log in at incometax.gov.in
2. Go to Dashboard → Services → Condonation Request
3. Choose “Filing after time-barred [u/s 119(2)(b)]”
4. Click “Create Request”
5. Fill in:
   • Assessment year
   • ITR type
   • Refund or loss amount
   • Reason for delay
6. Upload your ITR and supporting documents (max 5MB per file)
7. Submit and e-verify the request

Once done, track your application on the portal using the reference number.

Who Can File This Request?

Anyone who:

• Missed filing or e-verifying their ITR
• Is registered on the income tax portal
• Has a valid PAN and pre-validated bank/demat account

You can also ask a CA or authorized representative to file it on your behalf.

Common Reasons for Filing a Condonation Request

Here are some valid and accepted reasons:

• Illness or hospitalization
• Technical portal errors
• Unawareness of new rules
• Death in the family
• Natural disasters or emergencies

Always attach documents to support your reason.

FAQs

Q1: Will my refund be approved automatically after filing a condonation request?
A: No. Your request must be approved first, then your return will be processed.

Q2: Can I be penalized after a condonation?
A: If the reason is genuine and accepted, penalties are often waived.

Q3: Can I reapply if rejected once?
A: Generally no, unless there are fresh facts or legal developments.

Q4: How long does approval take?
A: It varies but typically takes 15–30 days, depending on the assessing authority.

Final Thoughts

Missing your ITR deadline isn’t the end of the road. A condonation request helps you rectify the delay without facing heavy penalties or losing refunds. Make sure to file it as soon as possible, with proper documents and reasons.

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This article is only a knowledge-sharing initiative and is based on the Relevant Provisions as applicable and as per the information existing at the time of the preparation. In no event, RMPS & Co. or the Author or any other persons be liable for any direct and indirect result from this Article or any inadvertent omission of the provisions, update, etc if any.

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