IT Department Enables Condonation of Delay Facility for Missed ITR Filing Under Section 12A

The Income Tax Department has enabled the option of filing an application to apply for condonation of delay under section 12A in the filing of Form 10A at the e-filing portal. However, the deadline for filing the Income Tax Return (ITR) for the financial year 2024-25 is still the same, i.e., September 15, 2025.

The founder of a CA company in Mumbai said that this facility to apply for condonation of delay is only made available to the taxpayers who missed the due date for filing the income tax return (ITR) due to genuine reasons. Taxpayers who have missed filing ITR always have two options to choose from. The first option is to file an updated return (ITR-U) by paying additional tax and penal interest. The second option is to request condonation of delay (asking for some extended time to file ITR), provided there is genuine hardship, meaning there should be a proper and honest reason behind why the return could not be timely.

He further added, if the income tax department accepts your request, then you are awarded a second opportunity to file your return online for the same assessment year for which ITR filing was missed.

One can use the following steps to request condonation of the delay online:

• Step 1: Visit the official e-portal of the Income Tax Department at https://eportal.incometax.gov.in.
• Step 2: Log in there by providing the asked login credentials, and then go to the dashboard.
• Step 3: Now, click on ‘Services’ and then on the ‘condonation request’ button.
• Step 4: Thereafter, click ‘application for statutory forms.’
• Step 5: Then, in the final step, you will need to click on the ‘Create Condonation Request’ button.
• Step 6: Then you will be redirected to a page where you will be able to file your condonation request.

According to the data available on the official website of the Income Tax Department as of September 03, 2025, more than 4.45 crore taxpayers have finished filing their Income Tax Returns (ITRs). Among these, 3.04 crore taxpayers have even verified their returns. As per the data, more than 13.33 crore users are registered at the Income Tax Portal, meaning they are eligible to file an income tax return (ITR).