Condonation of Delay u/s 119(2)(b)

This query is : Resolved

MAKARAND DAMLE (Querist)
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09 January 2026 I want to file Income Tax return Form 2 for AY 2019-20 in terms of one circular which will result in refund.
when i login income tax portal under "Services" "Condonation Request" only
Type of condonation request you want to proceed with*
Delay in submission of ITR-V
is available and allow ITR filing after time-barred is not available.

In this case how to obtain condonation request to file ITR ?

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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10 January 2026 For AY 2019-20, condonation must be filed manually before PCIT/CIT.
Portal option is not provided for such old years.
After approval, backend permission will enable ITR filing.

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