What is A Condonation OF Delay in Filing ITR?

What is A Condonation OF Delay in Filing ITR?

In India, the term "condonation of delay" is commonly used to describe the wait in bringing cases or applications to the courts. It is also used if the due period for filing income tax returns has passed and the person filing wishes to file past returns.

The act of approving this delay in submitting a request or appeal to be heard by the various courts is referred to as delay condonation. Each act specifies the time limit for filing any complaint, appeal, or application to the courts/respective authorities. The set time restriction is known as the time limit for the filing of the suit or appeal. 

A delay arises when the suit or application is not submitted within the time restriction or limitation period specified in the statute. Beyond the limitation period, the court(s)/respective authority is going to reject the suit or application. Delay forgiveness is an exception to this limiting period. It is a remedy available to a person who fails to file a complaint with the court/respective body within the time limit specified by law. 

The Limitation Act of 1963'

This 1963 statute establishes a time restriction for submitting an application or action in any court or tribunal. The statute clearly defines the considerations that authorities must examine when establishing time limits for appeals and cases.

The Limitation Act of 1963's Section 5 permits a justification of delay. According to this article, if any party has a valid cause for not being able to submit their application within the specified time frame, the courts may consider the party's request if the grounds offered satisfy them.

There is no proper definition of the word "sufficient reasons," thus the court must use its judgement. Before making a decision, they can analyse the facts and circumstances of each case. 

What exactly is 'Sufficient Cause'?

The idea of "sufficient cause" is difficult to put into words and differs from case to case. Given the facts of each case, the presiding judge may exercise its discretion to determine what is considered an adequate cause. 

Non-appearance, stay of execution, and delay must be justified and sufficient. Otherwise, they will just serve to prolong the litigation. While intended to inspire the pursuit of justice, this idea cannot be used to deny justice. To achieve significant justice, the necessary cause should be liberally interpreted.

Condonation of Delay Under the Companies Act, 2013

This statute addresses the issue of companies' tardiness. Any corporation that is required to file paperwork or applications within various rules but has neglected to do so is eligible for relief.

Section 460 of the Companies Act of 2013 deals with the forgiveness of late filings for any document or petition that a company is required to file. Section 460 (A) of this Act addresses delays in submitting papers or applications to the Central Government. In some cases, the government can excuse the delay provided the party provides written justification.

Similarly, delays in filing papers or forms with the Registrar of Companies are addressed in Section 460 (B) of the Companies Act, 2013. 

Time Limitations According to Limitation Act

The time limitations for different circumstances, according to the Limitation Act, is as outlined below: 

  • Any litigation involving finances, contracts, or moveable property has a three-year time restriction.
  • Any immobile property-related claim has a 12-year limitation on time, and cases involving mortgaged real estate have a 30-year time limit.
  • A tort suit has a one-year deadline. Reimbursement cases, on the contrary, have a three-year limit on their duration. In addition, offences under the Criminal Procedure Code or the Code of Civil Procedure have a 30 to 90 days time restriction.

Rule 3A

Rule 3A was added by the Amendment Act of 1976. An application must be filed if an appeal is filed beyond the deadline. The applicant must explain why the appeal was not filed sooner. The Privy Council recommended this rule.

Privilege - the council condemned the practice of permitting appeals pursuant to an opinion on limitation and emphasised the importance of establishing a system to resolve the final question of limitation before appealing.

The Supreme Court observed two goals of this rule in the case of the State of M.P. versus Pradeep Kul.

Notify the party who is filing a time-barred case that his appeal will be denied unless accompanied by a submission substantiating sufficient cause.  

Exemptions for Condonation of Delay

There are some caveats to the concept of delay condonation; see below for further information:

  • The doctrine only applies to criminal cases.
  • The notion that precludes "suit" applies only to applications and appeals. 
  • Except in the case of a request under Order XXI of the Code of Civil Procedure, 1908, the doctrine applies to all applications and appeals. 

When is a Condonation of Delay Acceptable?

Now that you understand what condonation of delay is and how it works under various regulations let's look at the situations in which it is acceptable. These are the following:

  • If the laws have been amended after their commencement.
  • Individuals who should file the claim are imprisoned or behind bars.
  • If the person responsible for bringing the lawsuit is unwell.
  • A pardanashin woman, or a lady who practises seclusion, is involved.
  • The individual or party is illiterate.
  • The delay is due to the fact that the party's writ petition is still pending with any court or judicial authority.
  • If one of the parties is from a financially disadvantaged minority group.

What is an Income Tax Condonation Request?

You must file your ITR by a specific deadline. Similarly, there is a deadline for ITR e-verification to finish your return submission process. If you miss these dates, you will face severe penalties and investigation from the Authorities. The only option is to ask the income tax authorities to excuse the delay and offer you another chance. This is known as a Condonation Request, and it can be lodged using the income tax e-filing system.

What Is the Process for Applying for a Delay Condonation?

Any business entity that has failed to file papers or applications under relevant parts of the Companies Act may seek forgiveness from the Central Government. The following are the stages for requesting a delay condonation:

Step 1: The company must call a board meeting to confirm the application to the government requesting a delay in payment.

Step 2: Delegate or permit the company's Chief Financial Officer to submit an appeal to the government.

Step 3: Companies must file Form CG-1 to the federal authorities. Along with this document, they should submit to the government a board-ratified resolution requesting forgiveness or pardon for the delay.

Step 4: After reviewing all documentation given by firms, the government will decide whether to approve or reject the application.

Step 5: Companies must file Form INC-28 with ROC, the government's directive, and the delayed papers.

To give some relief to businesses, the government has implemented several programmes to excuse the delays. These are the Company Law Settlement Scheme of 2014, the Companies Fresh Start Scheme of 2020, and the LLP Settlement Scheme of 2020.

The primary goal of these programmes is to assist fledgling firms and LLPs in avoiding harsh penalties and sanctions for late submission of paperwork during their early years of operation.

The administration has made plans to excuse delays in filing litigation and applications. It helps entities that have legitimate grounds for missing the application deadline. This extensive explanation of the meaning of delay condonation and its numerous features under various laws will assist readers in taking advantage of delay condonation benefits.

Also Check,

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What are the Procedures for Filing a Condonation Request for ITR Delay?

The only method to avoid fines if you fail to submit the ITR by the deadline, is to submit a request for a delay pardon. To file the inquiry, you should do the following:

Step 1: Log in to the IT Department's online submission site.

Step 2: Enter your id and passcode. 

Step 3: Go to the 'Dashboard' and select 'Services' from the top navigation bar.

Step 4: Select 'condonation request' from the drop-down option.

Step 5: A page for requesting a pardon will display. Select the choice for Delay in ITR-V submission from the drop-down menu. Select the type of condonation request you want to make and then click 'proceed.'

Step 6: On the filing after the time limit has expired screen, click 'create condonation request.' 

Input the necessary information on the 'input details and create ITR' page.

Choose the appropriate request category:

  • Assessment Year 
  • ITR 
  • Claim Value 
  • Filing Type
  • The reason for the delay in filing and the type of ITR

Step 7: Finally, click 'Submit.'

Step 8: You are given a success message as well as a Transaction Id.

What are the specifications for filing an application for a pardon?

The conditions listed below have to be fulfilled in order to utilise the condonation request service:

  • You must be a registered e-Filing portal user with a valid user ID and password. 
  • Your PAN card must be linked to your bank account.
  • Your bank account and Demat account must be authenticated, and e-Verification must be activated.
  • You can take these measures to request forgiveness if you neglect to e-Verify your IT returns or fail to file your return by the due date. The ideal practice, however, is to e-Verify and file your IT returns by the due date. Failure to file your tax returns may result in fines, imprisonment, or both.


Limitation law and delay forgiveness are excellent techniques to resolve matters and assure successful litigation promptly. On the one hand, the law of limitation prevents lawsuits from being dragged and establishes a time limit in which the suit may be lodged, and the individual may seek the remedy. 

Delay forgiveness upholds the notion of natural fairness. The fact that the same sentence or even the same regulation might not apply to all people since they may have different difficulties is acknowledged. It is critical to pay attention to them and determine to what extent they are deserving of a second chance.


1. Can ERIs file a request for delay forgiveness or a refund reissue? 

Yes. ERIs can file a request for delay forgiveness.

2. Is it guaranteed that my request for condolences will be granted? 

It is not guaranteed that your ask for a condonation of delay will be granted. Until the request is authorised, the ITR will be considered invalid. Delays are excused at the discretion of the relevant Income Tax Authority.

3. Is there a duration limit for submitting a request for a pardon? 

According to CBDT guidelines, no condonation request will be considered more than six years following the end of the year of assessment for which the request is made. It should be highlighted that only delays caused by genuine hardships are evaluated for approval.

4. In what way will I be informed if my service requests have been granted?

Your dashboard displays the status of service requests. Navigate to the specific record where you may see the approval status.

Contact Us for CA Services OnlineGST Services,  Bookkeeping ServicesExpats Tax Services, Virtual Accounting Services,Income tax return Services, ESOP Services  in Delhi, Noida, Gurgaon, and all across India: write to us at accounts@especia.co.in. Or Call On :(+91)-9711021268 +91-9310165114

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