The Central Board of Direct Taxes (CBDT) has reopened the Income Tax Return (ITR) filing window specifically for condonation cases, providing relief to companies and taxpayers who missed the original deadlines due to genuine hardships. This special window applies to cases where returns were not filed on time but the taxpayer can demonstrate valid reasons for the delay, such as technical glitches, medical emergencies, or financial mismanagement. Eligible entities must now apply for condonation and file their pending returns within the extended window notified by the CBDT.

As per the directive, condonation applications must be filed under Section 119(2)(b) of the Income Tax Act, which allows the CBDT to grant permission in cases involving genuine hardship. Once the condonation is approved, the taxpayer can proceed to submit the ITR for the relevant assessment year using the designated form—typically Form ITR-6 for companies. However, this special window is time-bound and subject to strict scrutiny. The relief is not automatic and requires prior approval through the e-filing portal’s condonation request interface.

The CBDT has emphasized that returns filed under this window will be treated as valid for all purposes, including refund claims and loss carry-forwards, provided they meet eligibility norms and are filed within the allowed timeframe. Tax professionals are advised to prepare supporting documentation for condonation requests and ensure that all statutory disclosures are complete. This move aims to support procedural fairness, reduce litigation, and offer a second chance to genuine taxpayers, reinforcing the department’s taxpayer-centric approach while maintaining compliance discipline.