Condonation u/s 119(2)(b) rejected

Possible ways for clients to file a return and claim a refund could include:

Filing a belated return u/s 139(4) if time permits.

Checking if there is an option to file a revised return if the original return was not filed. 

Understanding the reasons for condonation rejection to plan next steps.

Condonation rejected for AY 2023-24:

• Options: file a writ petition in the High Court challenging the rejection (if reasons are arbitrary or genuine hardship wasn't considered), or file a fresh application with better evidence if the rejection was on technical grounds (within 5 years from the end of the AY).

• ITR-U isn't allowed for refund claims. If the claim is for a loss, there's no other route.

Section 119(2)(b) condonation is a discretionary remedy; if the rejection order is final, the client cannot simply file a belated or updated return to claim the AY 2023-24 refund. The practical options depend on the rejection order and the reason for delay:

• Check whether the rejection gives a remedy or review route, and whether any prescribed period for filing a fresh condonation application applies. A fresh application should address the specific reason for rejection with evidence; it is not an automatic second chance.
• If the order appears legally or factually unsustainable, consider a writ petition before the jurisdictional High Court, seeking appropriate relief. The delay since August 2024 and the explanation for it will matter.
• Check whether the refund can be pursued through a rectification or other statutory route only if a return was already filed and the issue is an apparent processing error. These routes generally cannot substitute for a return that was never filed.

For any route, verify the exact order, filing history, refund basis, delay explanation and current departmental instructions before proceeding; the facts provided do not establish that a further application or remedy is still available.

Handling this case involves coordinating the condonation order, supporting evidence and the client’s refund position. Manual follow-up is difficult, and automation can reduce repetitive work while keeping professional judgment in control. At Jir AI, our 2,000+ AI agents and 650+ integrations streamline GST, ITR, TDS, TCS and other compliance workflows, helping reduce manual workload by up to 70%. For a smoother compliance workflow, connect with us on WhatsApp: https://wa.me/message/3HVOZ7HIY4ESC1