Tax Consultant
1753 Points
Posted on 23 July 2026
If 6 months have passed with no order, here are the concrete escalation steps.
Step 1: Check the e-filing portal for the order
Log in to incometax.gov.in, then go to: Services > View Filed Forms > look for your condonation request. Also check e-Proceedings > Pending Actions. Sometimes the order is uploaded without a notification reaching you.
Step 2: Raise a grievance on the portal
If the status is still pending after checking, go to the Grievance section and submit a complaint quoting the Acknowledgement Number of your condonation application. Mention the date of filing, that no order has been passed, and request the status.
Step 3: Written communication to the AO or CIT
If the portal grievance gets no response within 30 days, send a written letter to your Assessing Officer (or Commissioner of Income Tax for cases above AO jurisdiction). Reference Section 119(2)(b), the application date, and the fact that CBDT guidelines require disposal within a reasonable time frame. Keep a copy with proof of delivery.
Note: your ability to file the underlying ITR (or claim a refund) is typically contingent on the condonation being granted. You cannot bypass the process. Documenting the timeline creates a paper trail useful if you need to approach the Income Tax Ombudsman.
For context on what happens after condonation is granted and the related return filing process, this [belated and revised ITR guide](https://taxgarden.in/blog/belated-revised-updated-itr-return-guide-india-ay-2026-27) explains the Section 119(2)(b) route and timelines.