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


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 ?


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