How to Submit a Condonation Request for Late ITR Verification

Reviewed by CA Pritam Sharma · Chartered Accountant, ICAI Member  |  Last Updated: June 2026

Filing your Income Tax Return (ITR) is only half the job. Under the rules administered by the Income Tax Department and the CBDT, a return remains invalid until it is verified within the allowed time. Many taxpayers complete the filing but forget the final step of e-Verification, only to discover later that their return was never processed. The good news is that the Income Tax e-Filing Portal provides a built-in remedy: the Condonation Request. This guide explains, in plain language, what a condonation request is, when to file one, the exact step-by-step process, the documents you need, and what to do if your request is rejected.

What Is a Condonation Request for Late ITR Verification?

A condonation request is a formal application submitted to the Income Tax Department asking it to excuse (condone) the delay in verifying your filed Income Tax Return. When you file an ITR, you are required to verify it — either electronically through e-Verification (using Aadhaar OTP, Net Banking, or an EVC) or by sending a signed physical ITR-V to the CPC. If this verification is not completed within the prescribed window, the return is treated as if it was never filed.

The purpose of the condonation mechanism is to give honest taxpayers a fair chance to regularise their return when the delay was caused by a genuine difficulty rather than negligence. Its importance is significant: without condonation, an unverified return has no legal standing, meaning any refund, carry-forward of losses, or compliance benefit tied to that return is effectively lost until the matter is resolved.

Why Is ITR Verification Important?

ITR verification is the step that gives your return legal validity. The Income Tax Department processes only verified returns, so verification directly affects three things:

• Legal validity of the ITR: An unverified return is considered non-est — legally as good as never having filed at all.
• Processing of your return: The CPC begins processing only after verification. Until then, your return sits in limbo.
• Refund eligibility: Any income tax refund due to you is released only after the return is verified and processed. No verification means no refund.

This is why completing e-Verification — ideally with a quick Aadhaar OTP or Net Banking Verification — immediately after filing is strongly recommended.

When Should You File a Condonation Request?

You should file a condonation request whenever you have missed the verification deadline for an ITR you have already filed. Common situations that lead to this include:

• You filed the return but forgot to complete e-Verification.
• The physical ITR-V did not reach the CPC in time or was rejected.
• A technical glitch or OTP failure prevented verification before the cut-off.
• You were genuinely unable to act due to illness, travel, or another hardship.

Eligibility conditions: Your return must have been validly filed in the first place, the delay should be backed by a genuine and explainable reason, and the request must relate specifically to the verification delay. The final decision to accept the reason rests with the Income Tax Department.

How to Submit a Condonation Request for Late ITR Verification Online?

The entire process is completed online through the Income Tax e-Filing Portal. Follow these steps:

Once submitted, the request is forwarded to the appropriate income tax authority for review. You can later e-Verify the return through Aadhaar OTP, Net Banking Verification, or EVC once the condonation is approved, depending on the on-screen instructions.

What Documents Are Required for a Condonation Request?

The exact documents depend on your stated reason, but the following checklist covers most cases:

Keep digital copies ready in PDF or image format before starting, so you can upload them without interruption.

What Are the Valid Reasons for Delayed ITR Verification?

The Income Tax Department generally accepts reasons that show the delay was genuine and beyond your reasonable control. Common valid reasons include:

• Medical emergencies — hospitalisation or serious illness of the taxpayer or a close family member.
• Technical issues — portal downtime, OTP failures, or EVC errors at the time of verification.
• Incorrect contact details — OTP or communication not received due to an outdated mobile number or email.
• Natural disasters — floods, earthquakes, or other events disrupting normal activity.
• Other genuine hardships — travel abroad, bereavement, or comparable circumstances explained honestly.

Vague or generic reasons (such as “I forgot” with no context) are weaker and more likely to be questioned.

What Happens After Submitting a Condonation Request?

After submission, your request enters a review process by the designated income tax authority. The reviewing officer assesses whether the reason for delay is genuine and whether the supporting documents are adequate.

• Approval: If accepted, the verification delay is condoned, your return becomes valid, and the CPC proceeds to process it — including any refund due.
• Rejection: If the reason is found insufficient, the request is declined and the return remains unverified.
• Next steps after approval: Complete the e-Verification (if prompted) and monitor the processing status of the return on the portal.

How to Check the Status of Your Condonation Request?

You can track your request directly on the Income Tax e-Filing Portal:

1. Log in to the Income Tax e-Filing Portal.
2. Go to Services → Condonation Request.
3. Open the View / Track section for previously submitted requests.
4. Check the current status — Submitted, Under Review, Approved, or Rejected.

Keep the acknowledgement number from your submission handy, as it helps you locate the specific request quickly.

Common Mistakes to Avoid

• Providing vague reasons — explain the cause clearly and specifically.
• Missing documents — attach proof wherever your reason can be substantiated.
• Selecting the wrong return — ensure you pick the correct ITR and Assessment Year.
• Delayed response to notices — reply promptly if the department asks for clarification.

What If Your Condonation Request Is Rejected?

A rejection is not always the end of the road. Depending on your situation, you may:

• Re-submit a fresh condonation request with stronger reasoning and complete supporting evidence, if permitted.
• File a belated or revised return within the timelines allowed under the law, where eligible.
• Consult a qualified Chartered Accountant to evaluate remedies and represent your case effectively.

Because the consequences of an invalid return can affect refunds and compliance records, professional guidance is worthwhile when a request is declined.

Key Takeaways

Frequently Asked Questions

Related Reading

• Income Tax Filing Services
• How to E-File Your Income Tax Return Without Form 16
• How to Add Previous Years' Losses to Your IT Return
• How to Check PAN Card Status with Mobile Number
• PAN Card Password Guide
• How to Surrender PAN Card or Make Corrections
• Income Tax Act 2025: Key Changes Every Taxpayer Should Know
• Contact EasyTax

Authoritative sources: Income Tax Department, Income Tax e-Filing Portal, and CBDT. Always confirm current procedures on the official portal before acting.

Disclaimer: This article is for general informational purposes and does not constitute professional tax advice. Procedures and timelines may change — verify the latest rules on the Income Tax e-Filing Portal or consult a qualified professional.