Section 119(2)(b) Condonation of Delay Application Format — Refund & Loss Claims
To,
{{officer_designation}}
Date: 31 July 2026
Application under Section 119(2)(b) of the Income-tax Act, 1961 — Condonation of Delay in Filing Return of Income
Applicant: {{client_name}} | PAN: {{client_pan}} | Assessment Year: {{assessment_year}}
Respected Sir / Madam,
1. The applicant could not file the return of income for AY {{assessment_year}} within the time allowed under section 139, and consequently the claim below could not be made in a valid return. The particulars of the claim are:
| Particulars | Details |
|---|
| Nature of claim | Refund |
| Amount of claim | ₹ {{claim_amount}} |
| Assessment Year | {{assessment_year}} |
| Due date of filing u/s 139(1) | ____________ |
| Date on which return was / will be filed | ____________ |
| Period of delay | ____________ |
2. The delay was occasioned by circumstances beyond the applicant's control, constituting genuine hardship within the meaning of section 119(2)(b), namely: ____________ [state the specific cause with dates and evidence].
- Drafting hint — grounds that authorities have accepted as genuine hardship (support each with evidence): serious illness or death of the assessee / key person managing tax affairs; natural calamity, fire, or loss of books and records; delay in receipt of TDS certificates or audit reports from third parties; technical failures of the e-filing portal (keep screenshots / grievance tickets); prolonged litigation or attachment that prevented ascertainment of income.
- Drafting hint: show diligence — explain what the applicant did as soon as the disability ceased. An unexplained gap after the cause ended is the most common reason for rejection.
3. It is submitted that the refusal to condone the delay would cause genuine hardship, as the applicant would irretrievably lose the refund of taxes already suffered / the benefit of carry-forward of a genuine loss, while the claim itself is correct and verifiable from the record.
4. The claim is bona fide and its correctness is demonstrable: ____________ [briefly show the merits — e.g. 'the refund arises entirely from TDS reflected in Form 26AS against income below the taxable limit'].
5. This application is made in accordance with CBDT Circular No. 11/2024 dated 01.10.2024. It is within five years from the end of the relevant assessment year, and is addressed to your good office as the authority competent for the monetary limit involved.
PRAYER
The applicant prays that the delay in filing the return of income for AY {{assessment_year}} be condoned under section 119(2)(b), and that the return be permitted to be filed / treated as a valid return so that the aforesaid claim may be processed in accordance with law.
VERIFICATION
I, ____________, solemnly declare that the facts stated above are true to the best of my knowledge and belief, and that the documents enclosed are true copies of the originals.
Place: __________________
Date: 31 July 2026
For {{client_name}}
_______________________________
Authorised Signatory
Address: {{client_address}}
Encl.: Computation of income and claim; evidence of hardship; Form 26AS / AIS extract; ____________
