Application for Condonation of Delay in Filing Income Tax Return Under Section 119(2)(b)

From:

[Your Name]
[Your Address]
[City, State, PIN]
[Email ID]
[Mobile Number]

Date: [DD/MM/YYYY]

To,

The Principal Commissioner/Commissioner
Income Tax Department
[Office Address]

Subject: Request for Condonation of Delay in Filing Income Tax Return for AY 2023-24

Respected Sir/Madam,

I, [Your Name], holding PAN [Your PAN Number], am writing this application to seek condonation of delay in filing my Income Tax Return (ITR) for the Assessment Year 2022-23.

The delay occurred due to [mention reason, e.g., a severe accident], which required prolonged bed rest for three months. During this period, my primary focus was on my health and recovery, and I inadvertently missed the ITR filing deadline. Upon resuming work, I realized the oversight and immediately took steps to compute my taxable income and file the return.

My taxable income for the year is Rs. [Amount], and I am entitled to a refund of Rs. [Amount]. Therefore, I kindly request you to condone the delay and process my return to enable the issuance of my tax refund.

I sincerely hope for your kind consideration in this matter.

Thanking you in anticipation.

Sincerely,
[Your Name]

Enclosures (If Required):

  • Medical Certificate (if applicable)
  • Computation of Income and Tax
  • Copy of PAN Card
  • Any other supporting documents
  • For expert assistance in ITR filing and tax-related matters, visit 👉 WWW.COMPANYMITRA.COM
⚠️ Disclaimer:
The document provided above is a draft format intended solely for informational and reference use. It does not constitute legal advice or professional opinion. You are advised to consult a qualified Chartered Accountant, Company Secretary, or legal advisor before relying on or using this format.

Company Mitra shall not be held liable for any consequences arising out of misuse or reliance on this content without proper professional consultation.
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