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Sample letter: a salaried employee explains a hospital stay and asks to condone the delay for AY 2025-26. Sample letter: a salaried employee explains a hospital stay and asks to condone the delay for AY 2025-26.

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The letter is written. Add the assessment year, your reason and proof.

Then. Submit it as a condonation request on the e-Filing portal and wait for the order with its DIN.

Missed the belated ITR — the condonation request is ready

If you missed even the belated return date, the e-Filing portal allows a condonation request under section 119(2)(b) in case of genuine hardship. If the Principal Commissioner condones the delay, you file the return under section 139(9A) with the order’s DIN, using the offline utility. Make sure the request is approved before filing. The letter is below.

Updated: · Next check 2027-02-07

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Attach proof for every date in your reason.

File only after the order with its DIN.

Full text of the letter

Replace what is in square brackets. It is the same text as the Word file.

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Request for condonation of delay under section 119(2)(b)

[NAME] · PAN [PAN]
[ADDRESS] · [MOBILE] · [EMAIL]

To: The Principal Commissioner of Income Tax, [CHARGE / CITY]
(through the e-Filing portal)

[DATE]

Subject: Condonation of delay in filing the return of income for assessment year [AY], under section 119(2)(b) of the Income-tax Act, 1961

I could not file my return of income for assessment year [AY] within the time allowed, including the belated return. The reason was genuine hardship:

[WHAT HAPPENED, WITH DATES — FOR EXAMPLE: HOSPITALISATION FROM … TO …, OR TDS CREDITED LATE IN FORM 26AS]

Details of my case:

ItemDetails
Assessment year[AY]
ITR form[ITR-1 / ITR-2 / …]
Income and taxes paid or deducted[SALARY / OTHER] · TDS [AMOUNT]
Refund or tax payable as per my return[AMOUNT]
Documents attached[MEDICAL CERTIFICATE / FORM 26AS / OTHER]

I request you to condone the delay so that I can file my return under section 139(9A).

Signature: ____________________
[NAME]

For me: after the request

  • ☐ Request submitted on the e-Filing portal on [DATE]
  • ☐ Order received: DIN [NUMBER], date [DATE]
  • ☐ Return filed under "139(9A) — after condonation of delay u/s 119(2)(b)" with the offline utility on [DATE]
  • ☐ Ready before filing: bank account details, Form 26AS and AIS

Deadlines

The rules, with the source

WhatDeadlineSource
WhenGenuine hardship: the return could not be filed in timee-Filing user manual
Who decidesThe competent authority (PCIT order with a DIN)e-Filing user manual
Current instructionCBDT Circular No. 11/2024 dated October 1, 2024e-Filing user manual
Before filingThe condonation request must be approvede-Filing user manual
How to file after approvalUnder section 139(9A), offline utility only, with the DIN and date of the ordere-Filing user manual
Keep readyBank account details, Form 26AS and AISe-Filing user manual

Approval is the authority’s decision. This letter explains the hardship; attach proof for every date you mention.

Step by step

What to do, in order

  1. 1

    Write down what happened

    With dates.

  2. 2

    Collect proof

    Medical certificate, Form 26AS, other.

  3. 3

    Fill in the letter

    AY, ITR form, amounts.

  4. 4

    Submit on the portal

    As a condonation request.

  5. 5

    Wait for the order

    Note the DIN.

  6. 6

    File under 139(9A)

    Offline utility, after approval.

Questions

Can I file an ITR after the belated return date?

Only if your delay is condoned under section 119(2)(b); then you file under section 139(9A).

Who approves condonation?

The competent authority; the portal asks for the PCIT order with its DIN.

Can I file the return together with the request?

The portal says to make sure the request is approved before filing the ITR.

Can I file online?

The return after condonation is filed with the offline utility only.

What should I attach?

Proof of the hardship and your tax details, such as Form 26AS.

Official sources

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This is a checklist and letter template, not tax advice. The Income Tax Department decides.