Forgot to verify your income tax return? Here's help

To complete the income tax returns (ITR) filing process, an individual is required to verify it. The return must be verified within 120 days of filing. Verification can be done digitally (using Aadhaar, one-time password etc.) or by sending the physical copy of ITR-V to the Central Processing Centre, Bengaluru, of the income tax department.

An ITR filed but not verified is treated as an invalid return by the income tax department. An invalid return would mean that you have not filed the ITR for a particular assessment year. In that case, you would be required to file the ITR again as belated return because your original one is treated as invalid.

Also read: How to file ITR? Here's the complete guide

However, in case there was genuine hardship faced by you due to which you could not verify your ITR on time, then there is a way which can save you from the hassle of filing your return again. An individual can file a condonation delay request (or accepting and giving reasons explaining why one hasn't verified their ITR) on the income tax e-filing website.

Dr Suresh Surana, Founder, RSM India says, "The income tax department has been given wide authority by the Central Board of Direct Taxes (CBDT) under section 119(2)(b) of the Income Tax Act to admit an application or claim for any exemption, deduction, refund or any other relief after the expiry of the period specified under the Act. Therefore, such powers of wide authority should include the powers to condone the delay in specific cases of failure to submit ITR-V as well."

However, such relief is given to taxpayers based on certain criteria. Following are the criteria based on which an individual's request for condonation delay can be accepted:

a) There is a genuine hardship on merits;
b) Claim is genuine and correct;
c) Income for which ITR is filed, is not assessable in the hands of any other person.

How to file condonation delay request
An individual can file condonation delay request by logging into his account on the Income Tax e-filing website. Following are the steps using which one can file this request:

STEP 1: Visit www.incometaxefiling.gov.in

STEP 2: Click on login. Enter your details: User Id, i.e., your PAN, password. Enter the captcha code and click on submit.


STEP 3: Once logged in, click on the 'My Account' tab and select the 'Service Request' option.

STEP 4: From the drop down menu, select 'New Request' and 'Condonation Request' option and click on Submit.

STEP 5: Submit your condonation request by selecting your reasons for delay and click on submit.

Time limit to file condonation delay request
Surana says, "Every income tax return has to be verified by the taxpayer assessee within 120 days of filing the same. In case of failure of the assessee to verify the same within the stipulated time, the assessee may opt for filing a condonation delay request. There is no specific provision in the Income Tax Act providing for a limitation period for filing a condonation delay request. There is an enabling provision under section 119(2)(b) of the Income Tax Act, under which the CBDT grants certain power to the assessing officers to avoid genuine hardships to the taxpayer. However, CBDT vide Circular No. 9/2015 dt. 9-6-2015 has provided that no condonation application for claim of refund/loss shall be entertained beyond six years from the end of the assessment year for which such application/claim is made."

Tracking the status of delay condonation application
Once you file the condonation request, you can track the status through the e-filing portal. However, there is specific time limit by which your application will be processed. Till the time your application is processed, delay is condoned in your return status and it will show the following message. You will have to visit the e-filing portal to check if your request has been accepted.


Will penalty be levied in case of delayed ITR verification?
Surana says, "A non-verified return is treated as an invalid return in law and all the consequences of not filing a return are attracted. In case a condonation request of the assessee is granted, he would not be subject to any penal provisions. Section 234F is in the nature of fees for default or delay in filing ITR before the deadline. In case the ITR is filed before the expiry of the deadline but there has been a delay in verification of such ITR beyond 120 days, there shall not be a case for penalty under section 234F."