What Is Condonation of Delay

An outline of 1192B Condonation of Delay

What Is Condonation of Delay?

The term “condonation of delay” refers to a legal provision that allows individuals or businesses to request leniency when they miss deadlines or time limits set by the law.< In the case of taxation, >Section 119 (2) (b) of the Income Tax Act specifically deals with condonation of delay. This provision is applicable when petitions or cases are filed late in Indian courts, allowing for forgiveness of the delay. It also applies when taxpayers want to submit an income tax return after the due date.< The delay exception is intended to assist taxpayers with a valid reason for missing deadlines. It knows that unexpected events sometimes make it difficult to meet tax obligations on time.

When it is applicable

Section 119(2)(b) of the Income Tax Act applies to the following scenarios:
  • Filing of Income Tax Returns: If someone fails to file their income tax returns by the deadline, they can ask for forgiveness for the delay under Section 119(2)(b) by requesting for condonation of delay.
  • Refund Claims: If a taxpayer misses the deadline to collect a tax refund, they can request a delay condonation under Section 119(2)(b). This allows them to request leniency for the delay in filing their refund claims.
  • Carrying Forward Losses: If you lose money one year and wish to utilise it to cut your taxes later, you might request more time to file the necessary paperwork. If you miss the deadline, you can apply for this extension under Section 119(2)(b) of the Income Tax Act.
If you are late filing your tax returns or submitting certain documents, you can request permission, but there are some regulations to follow. It is best to submit your application as early as possible.  According to Section 119(2)(b) of the Income Tax Act, the Central Board of Direct Taxes (CBDT) has the authority to evaluate such petitions, mainly for tax returns with refund claims or carrying forward losses.

Steps to request for condonation of delay

1.Request for condonation of delay for verification of ITR

1: Log into the e-filing site with your user ID and password.

2: On the Dashboard, select Services > Condonation Request>.

3: On the Condonation Request screen, pick the Delay in Submission of ITR-V option and click Continue.

Note: Select Delay in ITR-V submission if you have not e-Verified your ITR within 30 days of filing.

4: Select Create Condonation Request on the Delay in Submitting ITR-V screen.


5: On the Select ITR page, select the record for which you want to request a condonation for a delay in ITR-V submission and then click Continue.


6: Select the reason for your delay on the Provide reason for delay screen, then click Submit.


After completing the e-Verification procedure, you will receive a success message and a Transaction ID.


2. Request for condonation of delay for delayed return filing

1: Log into the e-filing site with your user ID and password.


2: On the Dashboard, select Services > Condonation Request.


 3: On the Condonation Request screen, choose the Allow ITR filing after the time-barred option and click Continue.


4: On the Filing after time-barred [under Section 119(2)(b)] page, select Create Condonation Request.


5: Enter the following information on the Enter Details & Upload ITR screen, and then click Submit:

  • Select the Request Category, Assessment Year, ITR, Claim Value, Filing Type, Reason for Delay & ITR Type from the options.
  • Upload the ITR (PDF / XLS) for which you want to submit the condonation of delay request by choosing the Upload ITR option.
  • By choosing the Document Description option and uploading supporting papers (PDF or XLS), you can submit a request for a condonation of delay. (Maximum 5 files can be uploaded, each of which should not be more than 5 MB).

 6: Go to the e-Verify page and select your preferred method after submitting your application.
After successful e-verification, a success message and a Transaction ID are displayed. 

Who Can Accept Applications?

The CBDT has guidelines on who can handle applications depending on the amount involved:

  1. If the claim is up to Rs. 10 lakhs, it goes to the Principal Commissioners of Income Tax/Commissioners of Income Tax.
  2. If the claim exceeds Rs. 10 lakhs but less than Rs. 50 lakhs, it is sent to the Principal Chief Commissioners of Income Tax/Chief Commissioners of Income Tax.
  3. If the claim exceeds Rs. 50 lakh, the CBDT handles it directly.


In simple terms, Section 119(2)(b) and Circular No. 09/2015 help taxpayers who have difficulty meeting tax deadlines. It shows that the Indian tax system is flexible and fair, ensuring individuals and businesses are not unfairly charged for circumstances over which they have no control. If taxpayers miss deadlines, the condonation for delays serves as a safety net, allowing them to apply for relief and ensure that their valid claims are taken care of. It is an essential part of the Indian tax system.

We have concluded this post on delay. Please share your views and opinions with us in the comment section below.

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