Missed the 30-Day ITR Verification Deadline? How to Request Condonation of Delay

Filing your income tax return is not complete merely because you have uploaded it. You must also verify it within the stipulated time.

The current time limit is 30 days from uploading the return. If you missed this deadline, check your return status and apply for condonation of delay where applicable. Condonation means asking the Income Tax Department to accept a genuine delay.

Approval is not guaranteed. Submitting a request or completing late verification does not automatically mean that your return will be accepted as valid.

What Happens if You Miss the Deadline?

The consequences depend on whether the return remains unverified or has been verified late.

For physical ITR-V submission, the relevant date is when the duly verified ITR-V reaches the Centralized Processing Centre—not the date of posting.

For example, if you upload your return on July 5 and verify it on August 10, verification is outside the 30-day period. The department’s general guidance treats August 10 as the filing date. Late-filing consequences depend on your applicable return deadline and any relief granted.

First Check Your Return Status

Sign in to the Income Tax e-Filing Portal and go to e-File → Income Tax Returns → View Filed Returns.

Check:

• The assessment year and acknowledgement number;
• The original upload date;
• Whether verification is pending or was completed late;
• Any rejection reason, communication or condonation status.

For AY 2026-27, select the return relating to income earned during FY 2025-26. Do not confuse it with Tax Year 2026-27 under the new income-tax framework.

A return awaiting verification needs a different solution from a verified return awaiting processing. TaxClear’s ITR filing guide for AY 2026-27 explains the overall filing process.

How to Request Condonation of Delay

1. Open the Correct Service

After signing in, go to Services → Condonation Request.

Select Delay in submission of ITR-V and click Continue. Despite its name, this option also covers delayed electronic verification.

Do not select Allow ITR filing after time-barred merely because you missed verification. That is a different request category.

2. Select the Return

Click Create Condonation Request and select the appropriate ITR.

Before proceeding, check the assessment year, acknowledgement number, ITR type and filing date. This is especially important if you have filed several returns or revisions.

3. Explain the Delay

Choose the appropriate reason and provide a clear explanation wherever the portal asks for remarks.

Your explanation should include:

• What prevented timely verification;
• When the problem began and ended;
• What steps you took to resolve it;
• When you discovered the missed deadline;
• How promptly you acted afterwards.

Use the actual facts. Avoid copying a medical or technical explanation that does not apply to you.

4. Submit and Save the Confirmation

Review the request and submit it. Save the transaction ID, confirmation and a copy of your explanation.

The acknowledgement confirms submission, not approval.

5. Complete Verification as Prompted

Follow the portal instructions to verify the return. The department’s guidance permits verification after submitting the condonation request, but the return becomes valid only when the competent authority approves condonation.

Available methods may include Aadhaar OTP, net banking or EVC through an eligible, pre-validated and EVC-enabled bank or demat account. Use the options available for your return; do not assume every verification method remains available after choosing to verify later.

What Supporting Records Should You Keep?

Keep evidence supporting your explanation, such as:

• Hospitalisation or medical records;
• Portal error screenshots and grievance references;
• Records of account-access problems;
• Postal tracking and delivery information;
• Relevant correspondence and a dated explanation of events.

Upload supporting documents if the facility requests or permits them. Otherwise, retain them for any subsequent enquiry.

A genuine difficulty may support your request, but no reason guarantees acceptance. Apply as soon as you discover the delay.

What Happens After Submission?

Track the condonation request and filed-return status. Respond promptly if the department requests additional information.

Do not assume that approval automatically removes every late-filing consequence. Check the order, recognised filing date and subsequent processing outcome.

If the return is missing from the selection list or the portal prevents submission, raise a grievance with the acknowledgement number and screenshots.

Do not file another return solely to bypass the verification problem without reviewing the legal position. TaxClear’s belated ITR filing guide explains the separate issues associated with late returns.

For help reviewing your return status and preparing a factual request, contact TaxClear’s tax consultation team.

Frequently Asked Questions

Is the verification period still 120 days?

Not for current returns. The current period is 30 days. The earlier 120-day period applies to returns filed on or before July 31, 2022.

Is condonation automatically approved?

No. The department considers the genuineness of your explanation and decides whether to accept the delay.

Should I wait for approval before attempting verification?

Follow the portal prompts. The department’s guidance permits verification after submitting the request, while validity remains subject to approval.

Will condonation immediately release my refund?

No. The return must become valid and be processed. Other refund checks may also remain outstanding.

Does paying all my tax remove the verification requirement?

No. Payment and return verification are separate obligations. A nil-tax or refund return also requires verification.