Condonation of Delay for Late ITR: Section 119(2)(b) Explained
Last verified: June 2026, against the Income Tax Act and related provisions cited below. Figures apply to FY 2025-26 (AY 2026-27). General information, not personal tax advice.
Missed the filing deadline and the belated-return window, but you are owed a refund or want to carry forward a loss? You may still be able to file using a condonation of delay under Section 119(2)(b). It is discretionary, but for genuine cases the tax department can permit a late return.
When condonation helps
Normally, once the belated-return deadline (31 December of the assessment year) passes, you cannot file at all. But if you need to claim a refund or carry forward a loss and missed filing due to genuine hardship, Section 119(2)(b) lets you request permission to file late.
The time limit
Per CBDT instructions, a condonation application can generally be made up to five years from the end of the assessment year for which the return relates. The authority that decides depends on the amount of the claim, and approval is based on whether the delay was for a genuine, reasonable cause and the claim is correct.
How to apply
- Log in to the e-filing portal → Services → Condonation Request.
- Select “Allow ITR filing after time-barred” and the relevant assessment year.
- State the reason for the delay and submit supporting details.
- Once the request is approved, you can file the return for that year and claim the refund or carry-forward.
What counts as genuine hardship
Reasonable causes include serious illness, being abroad, technical difficulties, or other circumstances genuinely beyond your control. The claim must also be legally correct and verifiable — condonation is not a route to revive a baseless claim.
FAQs
What is Section 119(2)(b)?
A provision allowing the tax authorities to condone a delay and permit a late return to claim a refund or carry-forward, in genuine-hardship cases.
How late can I apply?
Generally up to five years from the end of the relevant assessment year, per CBDT instructions.
Where do I file the request?
On the e-filing portal under Services → Condonation Request.
Is approval guaranteed?
No. It is discretionary and granted only for genuine reasons with a correct, verifiable claim.