Condonation of Delay in Filing Return — Application Template
Ready-to-use draft reply template for condonation of delay in filing income tax return beyond the belated/updated deadline under the Income Tax Act. Includes format, legal references, and compliance notes. Illustrative only — customize based on your specific case facts and professional advice.
Response Deadline: As specified in the notice (typically 15-30 days)
Filing: E-filing portal (incometax.gov.in) → Pending Actions → Response to Notices
When Do You Receive This Notice?
condonation of delay in filing income tax return beyond the belated/updated deadline is issued by the Assessing Officer / CPC when Section 119(2)(b) provisions are triggered. You must respond within the time specified in the notice — failure to respond can result in best judgment assessment, penalty, and prosecution.
Draft Reply
[On Letterhead]
To,
The Principal Commissioner of Income Tax
[Jurisdiction]
Subject: Application for Condonation of Delay in Filing Return for AY [Year] under Section 119(2)(b)
Respected Sir/Madam,
I/we could not file the return of income for AY [Year] within the prescribed time or belated/updated return deadline due to the following genuine reasons:
[State genuine reasons — medical emergency, natural disaster, technical issues on portal, death/incapacity of assessee, reliance on professional who failed to file, etc.]
Supporting documents:
(a) Medical certificates / hospital records (if medical reason)
(b) Proof of technical issue on IT portal
(c) Affidavit stating genuineness of delay
I/we undertake to file the return immediately upon condonation. The delay was not willful but due to genuine hardship.
[Name] | [PAN] | Date: [Date]
Key Compliance Notes
Key: (a) CBDT Circular 9/2015 prescribes procedure — PCIT can condone delay up to 6 years (refund claims). (b) Genuine and reasonable cause must be shown — medical, natural disaster, technical, death. (c) Mere negligence or ignorance of law is NOT a valid reason. (d) PCIT has discretion — not a right of the assessee. (e) If refund claim: generally condoned if genuine reason. If loss claim: much stricter scrutiny.
Documents to Attach
| # | Document | Purpose |
|---|---|---|
| 1 | Copy of the notice received | Reference |
| 2 | Copy of ITR filed for the relevant AY | Proof of filing |
| 3 | Computation of income with supporting schedules | Substantiation |
| 4 | All documentary evidence supporting your position | Evidence |
| 5 | Bank statements, Form 26AS, AIS for the relevant period | Verification |