How to verify Income Tax Return


Filing of Income tax return on time is one the legal necessity but majority of us are habitual of putting off the tax filing work unless it ends up with necessity. Non- filing of the Tax return on time simply leads to levying of heavy penalties by Income tax department.

In any case, regardless of whether you have filed your ITR on time within the stipulated date, verification of the same is also mandatory. If you have not sent the same for verification, your ITR filing process stays incomplete. ITRs filed must be verified within 120 days of filing. Non- verification of same may lead invalidation of ITR.

What if you Missed ITR Filing?

In case if we forget the ITR filing deadline completely, we can still file a belated ITR within time prescribed. We can plan and file our delayed ITR relatively like the ITR filed within its due date period.

While submitting the ITR you will however need to pick ‘return filed under section 139(4)’ option for a belated ITR. After submission, we can opt for e-verification using either Aadhaar based e-verification or a one time password (OTP).

We can likewise decide for a physical e-verification process by sending a copy of ITR physically to the income tax department’s Central Processing Centre (CPC) at Bangalore within 120 days of filling your belated ITR.

What if you Missed ITR verification ?

In the event that you arranged and recorded your ITR on time according to the due date yet have not verified the same by either sending it physically or through online mode, there is still hope. Not sending your ITR for verification within 120 days means that it is considered invalid by the income tax department.

We can either select to submit a belated ITR and apply for e-verification or demand the ITR department for e-verification using what is known as a ‘condonation delay request’.

Opting for such a condonation delay request is only justified if you have a genuine reason for not being able to verify your submitted ITR within the time of 120 days post submission.

Another essential for filling the condonation delay request is that Income for which ITR is filed must not be assessable in the hands of any other individual.

Nonetheless, a condonation delay request will no warranty that the ITR department would consider it and accept your delayed verification of the ITR. The department can acknowledge or dismiss your demand under section 119(2)(b) of the Income Tax Act as per the merits of the case.

Steps involved in filling a condonation delay request.

We are also listing here what would be the steps to submit a condonation delay request for non filing of your ITR verification on time.

  1. Go to the Income tax portal through link
  2. Login in to the by entering username, password and captcha.
  3. Go to ‘My Account’ Tab and select ‘Service Request’ option from the drop down menu.
  4. In the ‘Request type’ tab choose a new request and in the request category choose ‘condonation delay request’ from the drop down menu.
  5. Select the relevant ITR and AY and choose the reason for delay from the menu as part of your condonation delay request.
  6. Our condonation of delay request is now submitted but we should continue enquiring to ensure to know about the request. There is no settled course of action taken for approval or dismissal of service requests. Continue checking the request status intermittently is necessary.

Disclaimer – The above summary is based on the personal interpretation of the revised regulations, which may differ person to person. Hence, the readers are expected to take expert opinion before placing reliance on this article.

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