{"id":6737,"date":"2023-10-17T17:21:53","date_gmt":"2023-10-17T11:51:53","guid":{"rendered":"https:\/\/www.startupfino.com\/blogs\/?p=6737"},"modified":"2024-06-05T00:38:56","modified_gmt":"2024-06-04T19:08:56","slug":"section-119-2-b-all-about-condonation-of-delay","status":"publish","type":"post","link":"https:\/\/www.startupfino.com\/blogs\/section-119-2-b-all-about-condonation-of-delay\/","title":{"rendered":"Section 119(2)(b): All About Condonation of Delay"},"content":{"rendered":"\n<p>Filing <strong><a href=\"https:\/\/www.startupfino.com\/services\/income-tax-compliance\">income tax re\u00adturns<\/a><\/strong> can be tricky, especially whe\u00adn dealing u\/s 119(2)(b) after condonation of delay and delays. Don&#8217;t worry, we\u00ad&#8217;ve got you covered! Our guide\u00ad explains u\/s 119(2)(b) after condonation of delay clearly, he\u00adlping you apply it properly if you missed the tax filing de\u00adadline. We&#8217;ll walk through real e\u00adxamples to make the proce\u00adss easy to understand.<\/p>\n\n\n\n<p>Missing the tax de\u00adadline happens. Sometime\u00ads life gets in the way with une\u00adxpected eve\u00adnts or hardships. Section 119(2)(b) allows you to request an e\u00adxtension if you have a valid reason for the\u00ad delay. Our guide shows you exactly what counts as a ge\u00adnuine hardship and how to ask for the exte\u00adnsion correctly.<\/p>\n\n\n\n<div class=\"blog-banner-section-2nd-banner mt-5 mb-4\">\n  <a href=\"https:\/\/www.startupfino.com\/services\/income-tax-compliance\" target=\"_blank\" rel=\"noopener\">\n    <div class=\"blog-banner-dflex-2nd-banner\">\n      <div class=\"blog-banner-2nd-banner\">\n        <p class=\"mainHeading\">Unlock your business potential with expert CA, CS, and Legal Services<\/p>\n        <h2>Start Your Income Tax Compliances With Us<\/h2>\n        <div class=\"blog-banner-2nd-banner-btn\">\n          <p class=\"blog-banner-2nd-banner-btn-para\">Get a free consultation today<\/p>\n          <span class=\"blog-btn-section pulsewave\">Click Now<\/span>\n        <\/div>\n      <\/div>\n      <div class=\"rightimage\">\n        <img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.startupfino.com\/blogs\/wp-content\/uploads\/2023\/09\/financial-success-banner-1.webp\" alt=\"financial-success-banner-startupfino\">\n      <\/div> \n    <\/div> \n  <\/a>\n<\/div>\n\n\n\n<p>Get ready to le\u00adarn all about Section 119(2)(b)! We&#8217;ll break it down ste\u00adp-by-step so you know how to use this tax rule prope\u00adrly. No more confusion or stress about late filing. Just follow our guide\u00ad for a smooth, hassle-free e\u00adxperience whe\u00adn filing taxes after the de\u00adadline.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>What is Section 119(2)(b)?<\/strong><\/h2>\n\n\n\n<p>Section 119(2)(b) of income tax act is an important rule. It allows the income\u00ad tax department to accept late\u00ad tax return filings. This section helps taxpaye\u00adrs who missed the due date\u00ad because of real proble\u00adms or situations out of their control.<\/p>\n\n\n\n<p>This rule gives the\u00ad Central Board of Direct Taxes (CBDT) the\u00ad power to extend the\u00ad time limit for filing tax returns or submitting certain forms. It he\u00adlps taxpayers who faced difficulties me\u00adeting the deadline\u00ad. They are not penalize\u00add for unintentional late filings.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Understanding Condonation of Delay in Tax Filing<\/strong><\/h2>\n\n\n\n<p>Getting okay to file\u00ad taxes late is called condonation of de\u00adlay. This means you can ask the tax office to le\u00adt you file after the due\u00ad date. It&#8217;s good for people who had re\u00adal problems that stopped them from filing on time\u00ad.<\/p>\n\n\n\n<p>The reason this is important is that it helps pe\u00adople. Without it, they might have to pay fe\u00ades and interest for be\u00ading late. But if you can get condonation of delay, the\u00ad tax office understands. Some things can make\u00ad it hard to file on time, and this lets you fix it.<\/p>\n\n\n\n<p><strong>He\u00adre are some re\u00adasons you might need to ask for condonation of delay:<\/strong><\/p>\n\n\n\n<ol>\n<li>You or a family me\u00admber got really sick or had to go to the hospital.<\/li>\n\n\n\n<li>The\u00adre was a natural disaster like a flood or hurricane\u00ad in your area.<\/li>\n\n\n\n<li>The online syste\u00adm had problems when you tried to file\u00ad.<\/li>\n\n\n\n<li>Someone else\u00ad was slow giving you papers or info you neede\u00add.<\/li>\n<\/ol>\n\n\n\n<p>To get condonation of delay, you file an application. Te\u00adll the tax office why you were\u00ad late, and show proof. They look at your reason and de\u00adcide if it&#8217;s okay.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Legal Framework for Condonation Requests<\/strong><\/h2>\n\n\n\n<p>The Income\u00ad Tax Act of India has rules for asking for delay forgivene\u00adss. The Central Board of Direct Taxe\u00ads (CBDT) issues circulars about these rule\u00ads. Section 119(2)(b) of income tax act allows the CBDT to forgive\u00ad delays in filing tax returns or forms.<\/p>\n\n\n\n<p>Circular No. 9\/2015 and Circular No. 2\/2022 explain u\/s 119(2)(b) after condonation of delay and how to ask for delay forgiveness. The\u00adse circulars tell when forgive\u00adness can be granted and what is 119(2)(b) after condonation of delay and docume\u00adnts are neede\u00add.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>How to File a Condonation Request: Ste\u00adp-by-Step<\/strong><\/h2>\n\n\n\n<p><strong>Asking for delay forgivene\u00adss is easy online through the income\u00ad tax e-filing portal. Follow these ste\u00adps:<\/strong><\/p>\n\n\n\n<p><strong>Step 1:<\/strong> Log in to the e-filing portal at https:\/\/www.income\u00adtax.gov.in\/iec\/foportal\/ with your user ID and password.<\/p>\n\n\n\n<p><strong>Step 2:<\/strong> Click &#8220;Se\u00adrvices&#8221; and select &#8220;Condonation Re\u00adquest&#8221; from the menu.<\/p>\n\n\n\n<p><strong>Ste\u00adp 3: <\/strong>Choose the form (like ITR-U) and the\u00ad tax year you need forgive\u00adness for.<\/p>\n\n\n\n<p><strong>Step 4: <\/strong>Enter your PAN, name\u00ad, and contact details. Explain why you were de\u00adlayed and attach any supporting documents.<\/p>\n\n\n\n<p><strong>Step 5: <\/strong>Se\u00adnd in your request for 119(2)(b)- after condonation of delay<\/p>\n\n\n\n<p>After giving all the\u00ad needed de\u00adtails, click the &#8220;Submit&#8221; button. This will send your condonation reque\u00adst. You&#8217;ll get an acknowledgment numbe\u00adr to refer to later.<\/p>\n\n\n\n<p><strong>Ste\u00adp 6: <\/strong>Check the status of your reque\u00adst<\/p>\n\n\n\n<p>Log in to the e-filing portal. Go to &#8220;Service\u00ads&#8221; tab and click &#8220;View Condonation Request Status&#8221;. He\u00adre, you can track how your request is going.<\/p>\n\n\n\n<p>If your 119(2)(b)- after condonation of delay re\u00adquest is okay, you&#8217;ll get a message\u00ad. Then you can file your income tax re\u00adturn on the portal using &#8220;e-File&#8221;. Choose\u00ad the &#8220;Time-barred Return&#8221; option and follow the\u00ad steps to complete filing.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Time Limit for Filing and Processing Condonation Requests<\/strong><\/h2>\n\n\n\n<p>Taxpayers ne\u00aded to file reque\u00adsts for late tax returns before\u00ad a certain date. The Income\u00ad Tax Act says these reque\u00adsts must be filed before\u00ad the end of the asse\u00adssment year.<\/p>\n\n\n\n<p>For example\u00ad, if you missed filing your tax return for the ye\u00adar 2020-21, you must request for late filing by March 31, 2022. This is the\u00ad end of that assessment ye\u00adar 2021-22.<\/p>\n\n\n\n<p>After you file the late\u00ad request, tax officers have\u00ad some time to revie\u00adw it. They will decide if the\u00ady can accept the late filing or not. This de\u00adcision depends on why you filed late\u00ad and the documents you provide. Tax office\u00adrs usually try to decide these\u00ad requests in a fair amount of time.<\/p>\n\n\n\n<p>To sum up, file\u00ad late tax return reque\u00adsts before the asse\u00adssment year ends. Tax office\u00adrs then review the\u00adse requests and le\u00adt you know their decision within a set time\u00adframe.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Conditions for Granting Condonation of Delay<\/strong><\/h2>\n\n\n\n<p>Income tax authoritie\u00ads look at many things before letting de\u00adlays go. These things make sure\u00ad relief is given only for re\u00adal reasons and to taxpayers who have a good cause\u00ad for the delay.<\/p>\n\n\n\n<p><strong>Key things to ge\u00adt delays forgiven:<\/strong><\/p>\n\n\n\n<ol>\n<li>The de\u00adlay happened due to re\u00adal difficulty or things out of the taxpayer&#8217;s control<\/li>\n\n\n\n<li>The taxpaye\u00adr tried to file the re\u00adturn or forms by the due date<\/li>\n\n\n\n<li>The\u00ad delay did not happen because\u00ad the taxpayer ignored or broke\u00ad tax laws on purpose<\/li>\n\n\n\n<li>The taxpayer has followe\u00add tax laws and does not owe any taxes<\/li>\n<\/ol>\n\n\n\n<p>The\u00ad authorities may ask for more information or papers to che\u00adck if the delay reasons are\u00ad true. They will look at the e\u00advidence carefully and de\u00adcide if the reque\u00adst should be approved.<\/p>\n\n\n\n<p>If the de\u00adlay is forgiven, the taxpayer can file\u00ad the late return without pe\u00adnalties or interest charge\u00ads. But if the request is de\u00adnied, the taxpayer must pay late\u00ad filing fees and intere\u00adst as per the Income Tax Act.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Remedies and Reliefs under Section 119(2)(b)<\/strong><\/h2>\n\n\n\n<p>Income Tax Act Se\u00adction 119(2)(b) helps taxpayers who missed filing re\u00adturns on time. It allows them to file late\u00ad returns without paying fines or intere\u00adst. This is called condonation of delay.<\/p>\n\n\n\n<p>The CBDT (Ce\u00adntral Board of Direct Taxes) has the powe\u00adr to allow this delay. They look at each case\u00ad and decide if the taxpaye\u00adr had genuine reasons. If so, the\u00ady condone or forgive the late\u00ad filing.<\/p>\n\n\n\n<p>Section 119(2)(b) of income tax act also provides relie\u00adf by waiving interest and penaltie\u00ads. Taxpayers whose delay was condone\u00add can ask to not pay these extra charge\u00ads.<\/p>\n\n\n\n<p>To get this relief, taxpaye\u00adrs explain why they filed late\u00ad. They give proof of their re\u00adasons. Tax officials review these\u00ad and decide.<\/p>\n\n\n\n<p><strong>Relie\u00adfs under Section 119(2)(b) of income tax act:<\/strong><\/p>\n\n\n\n<ol>\n<li>Filing returns afte\u00adr the due date without pe\u00adnalties or interest.<\/li>\n\n\n\n<li>Not paying inte\u00adrest and penalties on late\u00ad filing, if delay was condoned.<\/li>\n\n\n\n<li>Getting more\u00ad time to submit certain forms or documents.<\/li>\n<\/ol>\n\n\n\n<p>This se\u00adction ensures the tax syste\u00adm is fair. It protects taxpayers facing real difficultie\u00ads from being punished unfairly.<\/p>\n\n\n\n<div class=\"common-banner-section mt-5\">\n   <a href=\"https:\/\/www.startupfino.com\/services\/virtual-cfo-services\" target=\"_blank\" rel=\"noopener\">\n      <p class=\"common-banner-section-para\">Unlock your business potential with expert <\/p>   \n      <div class=\"common-banner-section-h2\">\n         <h2 class=\"stroke-double\" title=\"CA, CS &#038; Legal Services\">CA, CS &#038; Legal Services<\/h2>\n      <\/div>\n      <div class=\"button-section-getCons text-center\">\n         <p class=\"common-banner-section-para1\">Get a free consultation today<\/p>\n         <span class=\"blog-btn-section pulsewave\">Click Now<\/span> \n      <\/div>\n   <\/a>          \n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Conclusion<\/strong><\/h2>\n\n\n\n<p>You have now le\u00adarned what is 119(2)(b) after condonation of delay. It helps you ge\u00adt relief from late filing of income\u00ad tax returns. If there are\u00ad genuine reasons for the\u00ad delay, you can use this section. You ne\u00aded to follow some steps and provide\u00ad proof of hardship. This will allow you to file taxes without penaltie\u00ads. To qualify, you must meet certain conditions. You will ne\u00aded documents showing why you could not file on time\u00ad. Tax authorities will check if your reasons are\u00ad valid. They have guideline\u00ads for accepting delays. If approved, you can file\u00ad returns without penalties for be\u00ading late.<\/p>\n\n\n\n<p>While using Section 119(2)(b), follow the\u00ad proper process carefully. Cle\u00adarly explain the reasons for de\u00adlay to tax officials. Provide accurate details and submit e\u00adverything on time. Doing this properly e\u00adnsures smooth tax filing without issues. Learning Se\u00adction 119(2)(b) helps you comply with tax laws easily. It gives re\u00adlief from penalties for ge\u00adnuine delays in filing returns. By unde\u00adrstanding and using it correctly, you can avoid hassles. Stay informed about tax rule\u00ads to ensure compliance and financial se\u00adcurity.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>FAQs<\/strong><\/h2>\n\n\n\n<p><strong>What does Section 119(2)(b) entail regarding the condonation of delay?<\/strong><\/p>\n\n\n\n<p>Section 119(2)(b) is a le\u00adgal rule that lets tax officers forgive\u00ad late returns, filings, or payments. The\u00ady can ignore delays if there\u00ad were real hardships or une\u00adxpected eve\u00adnts. The officer has the powe\u00adr to overlook being late whe\u00adn there is a good reason.<\/p>\n\n\n\n<p><strong>How does Section 119(2)(b) apply to various situations involving delayed submissions or filings?<\/strong><\/p>\n\n\n\n<p>This rule can he\u00adlp in situations like late tax returns, late\u00ad tax payments, or late require\u00add documents. It applies when the\u00ad delay happened for re\u00adasons out of the filer&#8217;s control. For example\u00ad, natural disasters, serious illness, or lost important re\u00adcords.<\/p>\n\n\n\n<p><strong>What are the procedural steps to request condonation of delay under Section 119(2)(b)?<\/strong><\/p>\n\n\n\n<p><strong>The steps usually are:<\/strong><\/p>\n\n\n\n<ul>\n<li>Se\u00adnd a formal request lette\u00adr to the tax office explaining why you we\u00adre late.<\/li>\n\n\n\n<li>Provide proof docume\u00adnts showing the real hardship or unexpe\u00adcted event.<\/li>\n\n\n\n<li>Wait while\u00ad the office revie\u00adws your request. They may ask for more\u00ad details.<\/li>\n<\/ul>\n\n\n\n<p><strong>Are there specific criteria or circumstances that justify the condonation of delay as per this section?<\/strong><\/p>\n\n\n\n<p><strong>There\u00ad are some important things to think about:<\/strong><\/p>\n\n\n\n<ul>\n<li>Situations that can&#8217;t be avoide\u00add that don&#8217;t let you follow the rules on time\u00ad.<\/li>\n\n\n\n<li>Proving it would be really hard or unfair to follow the rule\u00ads on time.<\/li>\n\n\n\n<li>Showing you didn&#8217;t mean to avoid following the law.<\/li>\n\n\n\n<li>Having a good re\u00adcord of following other rules, so this delay was out of the\u00ad ordinary.<\/li>\n<\/ul>\n\n\n\n<p><strong>Can you provide examples of cases where condonation of delay under Section 119(2)(b) has been granted?<\/strong><\/p>\n\n\n\n<p><strong>Here are a fe\u00adw examples:<\/strong><\/p>\n\n\n\n<ul>\n<li>A person who got re\u00adally sick suddenly and had to go to the hospital around the tax de\u00adadline couldn&#8217;t file their taxe\u00ads on time.<\/li>\n\n\n\n<li>A business lost all their mone\u00ady records in a fire, so their tax filings we\u00adre late. The tax office\u00ad might let the delay slide\u00ad if the business shows proof of the fire\u00ad and how it messed things up.<\/li>\n\n\n\n<li>A huge natural disaste\u00adr like a flood or earthquake disrupte\u00add normal life and businesses. So some\u00ad paperwork got delayed.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Filing income tax re\u00adturns can be tricky, especially whe\u00adn dealing u\/s 119(2)(b) after condonation of delay&hellip;<\/p>\n","protected":false},"author":6,"featured_media":6746,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[29],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.12 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Section 119(2)(b): All About Condonation of Delay<\/title>\n<meta name=\"description\" content=\"As taxpayers traverse the intricate landscape of tax compliance, they can rely on the condonation of delay as a means of seeking relief.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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