Missing the Deadline: Your Last Legal Resort

You owe a refund but forgot to file for AY 2022-23. Belated window closed 31 December 2023. Updated (ITR-U) does not permit refunds (only additional tax). Condonation of delay under section 119(2)(b) is the only remaining path. CBDT approval for late filing to claim the refund, subject to documented hardship. Acceptance is discretionary; the department can and does reject weak applications. But for legitimate cases (medical hospitalisation, overseas posting without portal access), acceptance rates exceed 70%.

By the end, you will know when 119(2)(b) applies, the evidence required, the turnaround time, and why this is the last-resort path that should never be planned into your filing strategy.

Who can apply

Section 119(2)(b) allows the CBDT (or delegated authority. Principal Chief Commissioner, Principal Commissioner, depending on refund amount) to condone delay in filing a return for the purpose of claiming a refund, carry-forward of loss, or exemption. Application is to the jurisdictional Principal Chief Commissioner of Income Tax (for refunds <= Rs. 50 lakh; CBDT itself for > Rs. 50 lakh). Timeline: typically 6-12 months for decision.

Application format: written petition citing reason for delay, supporting documents, proof of bona fide refund claim or loss carry-forward, affidavit that no extended benefit was previously claimed. Filed through e-filing portal to "Services" to "Condonation Request" or physically with jurisdictional CIT office.

Evidence required

Reason for delay. Specific, documented (medical hospitalisation, overseas posting, serious illness of family member, fire / natural disaster).
Proof of the reason. Hospital records, employer letter for overseas posting, death certificate, FIR for disaster, etc.
Computation showing genuine refund / loss / exemption due. Draft ITR ready to file.
Declaration that no mala-fide intent, no attempt to evade tax, and the claim is not otherwise time-barred for substantive reasons.

Weak reasons typically rejected: "busy with work", "did not know about the deadline", "CA forgot to remind me". These do not constitute hardship under 119(2)(b). Strong reasons: prolonged hospitalisation (with discharge summary), overseas posting for > 6 months (with employer letter), critical illness of taxpayer or spouse, natural disaster affecting area.

Post-condonation path

If CBDT accepts: you receive an order condoning the delay. File the delayed ITR within the timeline specified in the order (typically 30-90 days from order). Regular processing follows; refund issued as usual. If CBDT rejects: the denial is appealable to CBDT board; ultimate recourse is writ petition in High Court citing arbitrariness. Writ route is expensive (Rs. 2-5 lakh CA + lawyer fees) and slow (1-3 years); rarely undertaken for moderate refunds.

Acceptance is discretionary

119(2)(b) is not automatic. CBDT can refuse. Strong, specific, documented reason is essential. Rejection rate is 30-50% for weak applications. Medical and overseas-posting cases have ~70% acceptance rates historically.

Acceptance is discretionary

119(2)(b) is not automatic. CBDT can refuse. Strong, specific, documented reason essential. Weak reasons ("was busy", "did not know") routinely rejected.

Loss carry-forward via condonation

119(2)(b) can also condone for loss carry-forward preservation (not just refund). Apply if you want to preserve a business or capital loss for future offset. Same evidence standard applies.

Last-resort; plan to file on time

Condonation is a rescue mechanism, not a planning tool. Filing on time is free; condonation is slow, uncertain, document-heavy. Treat 119(2)(b) as the last available door.

Key Takeaways

119(2)(b): CBDT condonation for late filing to claim refund.
Evidence + documented genuine hardship required.
Timeline: 6-12 months.
Refund only. Not a mechanism to reduce tax.
Last-resort path; planning to file on time is cheaper and less uncertain.