Missed your ITR deadline? Here’s how NRIs can seek Condonation of Delay

The below content is purely for informational purposes and is not intended to constitute advisory of any kind. Please note, these are in-depth articles which are best viewed on large screen devices like laptops, desktops and tablets. The position reflected in this article has been updated as of February 15, 2026.  

As an NRI, staying on top of tax compliance in India can be challenging, especially with frequent international travel and multiple reporting obligations. If you have missed filing your Income Tax Return (ITR) within the due date, don’t worry, there’s still a way out. The Income Tax Department allows for a ‘Condonation of Delay’ request in certain cases. This article explains what that means, how you can apply, and under what circumstances your request might be accepted.

What is Condonation of Delay?

Condonation of delay refers to a special permission granted by the Indian tax authorities allowing taxpayers—including NRIs—to file their ITR after the deadline, even when the statutory time limit has expired. This provision exists to ensure that genuine cases do not suffer due to technical delays, especially when refund claims or loss adjustments are involved.

The Central Board of Direct Taxes (CBDT) has empowered certain authorities to condone such delays under Section 119(2)(b) of the Income-tax Act, 1961.

Eligibility Criteria for Condonation

You may be eligible to file a condonation request if:

• You are seeking a tax refund or carry forward of a loss but missed the filing deadline
• The delay was due to a genuine hardship or reasonable cause—such as a medical emergency, issues in obtaining overseas documentation, or, in certain instances, even a lack of awareness of Indian tax laws. Indian courts have, in some cases, accepted ignorance of tax provisions as a valid reason, especially when the taxpayer has acted in good faith and without deliberate intent to evade compliance
• You are not involved in any ongoing tax litigation or prosecution
• You have not filed the return under section 139(1) or 139(4) within the prescribed deadlines
• No interest will be admissible on belated claim of refunds

The application is typically considered favourably, if the refund or loss in question is substantiated and the taxpayer has a good compliance track record.

How NRIs Can Apply for Condonation

Here’s how you can initiate the process:

• Draft a formal request to the relevant Income Tax Authority, explaining the reason for delay. Ensure that your explanation is genuine and clearly documented
• Attach supporting documents, including Form ITR, computation sheets, refund details, proof of income, and any correspondence that justifies the delay
• Submit your application physically with the relevant Income tax Authority in India. Currently, there is no provision to submit this application online for condonation of delay in filing the tax return
• Be prepared to respond to follow-ups – the tax authority may raise additional queries or request clarifications before taking a final view on your application
• Once approved, the assessing officer or prescribed authority may allow you to file the return and claim the associated refund or benefit
• If you disagree with the Order passed by the relevant tax authority, then in such instances you have a right to file a grievance against the said order, before the Central Board of Direct Tax (“CBDT”). The CBDT shall thereafter review the case and provide suitable instructions as its deems fit and necessary

The process of filing a condonation of delay request and making representations before the Income Tax Department can be complex. Hence, it is advisable to seek assistance from a professional tax consultant to ensure proper handling and timely resolution

When is Condonation Typically Granted?

The tax department considers certain conditions while granting condonation:

The claim must be correct, genuine, an verifiable by the tax authority.

The delay must be explained satisfactorily, with no evidence of willful negligence. The income declared should be eligible for refund under double taxation relief, TDS refund etc

Each request is evaluated on its merits, and the tax authorities may reject applications if the delay seems unreasonable or unsupported.

Timelines and Limitations

The application for condonation must be submitted within five years from the end of the relevant assessment year. For example, for Financial Year (FY) 2019–20, the corresponding Assessment Year (AY) is 2020–21. In such a case, the condonation request can be filed up to March 31, 2026. However, for returns related to FY 2018–19 or earlier, this five-year window has already expired.

Once submitted, the Income Tax Department generally aims to dispose of the application within six months from the end of the month in which it is received, though this timeline may vary depending on the complexity of the case.

The application must be addressed to the appropriate authority based on the value of the claim involved. Below is a summary of which authority to approach, depending on the amount:

Please note, tables are best viewed on desktops or in landscape mode on mobile phones. On mobile phones, please swipe to view all content.

It’s important to remember that condonation is not an automatic right. It is a discretionary relief, granted only after the tax authorities are satisfied that the delay was due to a genuine and reasonable cause, and that the claim is correct and verifiable.

Case Example

Now, let us understand this by way of an example.

Mr. X was a Non-Resident Individual during the financial Year 2019-20 (i.e. Assessment Year - AY 2020-21). Owing to certain medical emergencies he missed filing the Return of Income in India for the captioned year. Later, he now wishes to file the India tax return. As per his estimate, he is liable for a refund of INR 15 lakhs on account of excess TDS withheld in India on interest income. Given this, he therefore wishes to file his return of income and claim the excess taxes.

Mr. X can file an application for condonation of delay with the Principal Commissioner or Commissioner of Income-tax, providing a valid justification for the delay along with supporting documents such as medical reports. The application must be submitted by 31 March 2026. Upon receipt, the Pr. CIT/CIT may seek additional information to verify the genuineness of the case. If satisfied, they may issue an order permitting Mr. X to file the tax return for the relevant year. He can then file the return through the online tax portal and claim a refund of excess taxes withheld.

Disclaimer:

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