Condonation of delay income tax act

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          1. Raise Service Request User Manual
          2. Raise Service Request User Manual

          Raise Service Request User Manual

          1. Overview

          
          The Service Request facility is available to registered users on the e-Filing portal. With this facility, you can raise a request for the following services:

          • Refund reissue (In case of failure of refund issued)
          • Condonation of delay due to late submission of ITR-V (If you submit the ITR-V after 120 / 30 days of filing the ITR)
          • Condonation request for filing ITR after getting time-barred (If you fail to file your ITR before the last date)

          Important Note:

          Please note vide Notification No. 5/2022 dated 29.07.2022, w.e.f. 01/08/2022 the time-limit for e-verification or submission of ITR-V shall be 30 days from the date of filing the return of income.

          However, where the return is filed on or before 31.07.2022 the earlier time limit of 120 days would continue to apply.
          

          2. Prerequisites for availing this service
          

          • Registered user on the e-Filing portal with valid user ID and password
          • Validated and EVC enabled Bank account in e-Filing to generate EVC through Bank Account
          • Validated and EVC enabled Demat account in e-Filing to generate EVC through Demat Account
          • PAN linked with Bank Account to Generate EVC through Net Banking

          Additionally, refer to the below table for prerequisites for each request type:

          3. Step-by-Step Guide

          3.1. Refund Reissue Request

          Step 1: Log in to the e-Filing portal using your user ID and password.
          

          

          Step 2: On your Dashboard, click Services > Refund Reissue.
          

          

          Step 3: On the Refund Reissue page, the details and status of refund reissue requests you have raised is displayed. To create a new request for refund reissue, click Create Refund Reissue Request.
          

          

          Step 4: On the Create Refund Reissue Request page, select the record for which you want to submit request of refund reissue and click Continue.
          

          

          Step 5: On the Select a Bank Account page, select the bank account where you would like to receive the refund and click Proceed to Verification.
          

          

          Note:

          • You can directly proceed to verification if the selected bank account is already validated.
          • If your selected bank account is not validated, you can pre-validate the bank account online through the e-Filing portal.
          • You can validate it offline through the ECS Mandate Form. Follow the steps below to validate your bank account offline:
            1. Download ECS mandate form.
            2. Take print out of the form and fill the necessary details.
            3. Get the form signed with bank seal from official Bank.
            4. Upload the scanned copy of signed form.
          • You can choose to validate the bank account again by clicking Revalidate.

          Step 6: After successful verification of the bank details, select your preferred option on the e-Verify page.

          Note: Refer to the How to e-Verify user manual to learn more.

          After successful e-Verification, a success message along with a Transaction ID will be displayed. Please keep a note of the Transaction ID for future reference. You will also receive a confirmation message on the email ID and mobile number registered with e-Filing portal.

          

          Note: If you click View Refund Reissue Request, you will be taken to the View refund reissue request page where you can also view the status of the submitted requests.

          3.2. Condonation Request for delay in verification of your ITR

          Step 1: Log in to the e-Filing portal using your user ID and password.

          

          Step 2: On your Dashboard, click Services > Condonation Request.
          

          

          Step 3: On the Condonation Request page, select Delay in submission of ITR-V option and click Continue.
          

          

          Note: Select Delay in submission of ITR-V in case you have not e-Verified your ITR within 120 / 30 days of filing.

          Step 4: On the Delay in submission of ITR-V page, click Create Condonation Request.
          

          

          Step 5: On the Select ITR page, select the record for which you want to raise a condonation request for delay in ITR-V submission and click Continue.
          

          

          Step 6: On the Provide reason for delay page, select the reason of your delay and click Submit.
          

          

          
          A success message along with a Transaction ID is displayed. Please keep a note of the Transaction ID for future reference. You will also receive a confirmation message on the email ID and mobile number registered with e-Filing portal.
          

          

          3.3. Condonation Request for filing ITR after time-barred

          Step 1: Log in to the e-Filing portal using your user ID and password.
          

          

          Step 2: On your Dashboard, click Services > Condonation Request.
          

          

          Step 3: On the Condonation Request page, select Allow ITR filing after time-barred option and click Continue.
          

          

          Step 4: On the Filing after time-barred [u/s 119(2)(b)] page, click Create Condonation Request.
          

          

          Step 5: On Enter Details & Upload ITR page, enter the following details and click Submit:

          

          • Select the Request Category, Assessment Year, ITR, Claim Value, Filing Type, Reason for Delay & ITR Type from the options
          • Upload your ITR (PDF / XLS) for which you want to submit condonation of delay request by clicking Upload ITR option (The maximum size should be 5 MB)
          • Upload supporting documents (PDF /XLS) for which you want to submit condonation of delay request by clicking Upload documents option and select the Document Description (Maximum 5 files can be uploaded each of which should not be more than 5 MB)
            

          Step 6: After successful submission, select your preferred option on the e-Verify page.

          Note: Refer to the How to e-Verify user manual to learn more.

          After successful e-Verification, a success message along with a Transaction ID is displayed. Please keep a note of the Transaction ID for future reference. You will also receive a confirmation message on the email ID registered with e-Filing portal.

          

          4. Related Topics
          

          • Login
          • Dashboard and Worklist
          • My Bank Account
          • How to e-Verify