1What is condonation of delay in income tax?
A request to the department to accept a late action — like verifying, filing, or claiming a refund after the deadline — where there was a genuine, reasonable cause for the delay.
Missing a tax deadline isn't always the end of the road. In genuine cases, a condonation of delay request asks the department to accept a late action. Here's how it works.
Reviewed by CA Harika Chebolu, FCA · Last updated 2026-06-14
Quick answer
If you missed a deadline — to verify, file or claim a refund — a condonation request can ask the department to allow it late. Here's how.
A condonation of delay is a request to the income tax authorities to accept something done after its deadline — such as verifying a return late, or filing a return or refund claim after the normal window — where there was a genuine, reasonable cause for the delay.
It's commonly used when you forgot to e-verify a filed return in time, or when you're entitled to a refund but missed the filing window, or to allow a belated claim in genuine hardship. The aim is to not penalise honest taxpayers for a bona fide delay.
Condonation isn't automatic — you must show a genuine, reasonable cause for the delay (illness, technical issues, genuine oversight in hardship). A vague or careless reason is less likely to be accepted, so explain the real circumstances clearly.
Condonation requests are generally filed on the income tax portal (for example, the e-verification condonation option, or a request to the relevant authority for late filing/refund), with your reason and any supporting documents. The authority then decides whether to allow it.
The sooner you request condonation after realising the delay, the better — prompt action with a genuine reason is viewed more favourably than a long, unexplained gap. Don't let a missed deadline sit; address it quickly.
A request to the department to accept a late action — like verifying, filing, or claiming a refund after the deadline — where there was a genuine, reasonable cause for the delay.
Possibly — through a condonation of delay request , if you have a genuine reason. The authority decides whether to allow the late refund claim; it isn't automatic.
Generally on the income tax portal (such as the e-verification condonation option, or a request to the relevant authority) , stating your genuine reason with supporting documents. Act as soon as you realise the delay.
Missed a deadline with a genuine reason? Write to the firm and we'll file the condonation request for you.