What happens after December 31
You missed July 31, then missed the December 31 belated deadline, and now realise the department owes you a Rs 50,000 refund. Are you out of luck? Not always, because there is condonation of delay.
What it is
Under Section 119(2)(b), the department may allow a late return, usually to claim a refund or carry forward a loss, within six years from the end of the relevant assessment year (Source: Income Tax Act, Section 119(2)(b)).
"Condonation" means the department forgives the delay. It is a request, not a right.
The strict rules
| Rule | Detail |
|---|---|
| Genuine hardship | Medical emergency, bereavement, disaster |
| Time limit | Within 6 years of the AY end |
| Interest on refund | Usually not paid on the delayed refund |
A reason like "I forgot" is routinely rejected.
How to apply (portal path)
- Log in at incometax.gov.in.
- Go to Services > Condonation Request.
- Submit a formal application explaining the hardship, with evidence attached.
What you should do
Gather strong proof of the hardship before applying, since the decision is discretionary and evidence-driven.
Common mistake
Assuming approval is automatic. It is granted only in genuine cases, so a vague application usually fails.
How LastMinute ITR helps
LastMinute ITR helps you prepare clean standard returns; for a condonation plea, we recommend a Chartered Accountant draft your application. Start at /file, import at /file/import/documents, and reconcile at /file/import/mismatch.
LastMinute ITR is a companion tool, not affiliated with the Income Tax Department. You file and e-verify your return yourself on incometax.gov.in.