What is a condonation request?
Asked by: Prof. Chester Hackett IV | Last update: March 26, 2025Score: 4.9/5 (18 votes)
Condonation of delay is the process of requesting the Income Tax Department for allowing you to verify your ITR (after 120 days of filing your ITR) or submit your ITR (after the last date of filing) by citing the reasons of delay on your part.
What is an example of condonation?
For example, if a wife did not object to her husband's adultery even though she was aware of it, and she later tries to use it as grounds for a divorce or the basis for a settlement in her favor, he could counter these efforts by arguing that she had condoned his behavior.
What is a condonation meaning?
noun. con·do·na·tion ˌkän-də-ˈnā-shən. : voluntary overlooking or pardon of an offense. specifically : express or implied and usually conditional forgiveness of a spouse's marital wrong (as adultery or cruelty)
What does it mean to apply for condonation?
He / she is required to make application to the CCMA to condone the fact that he/she failed to refer the dispute timeously. Condonation, in this sense, is the action of excusing a party's failure to comply with the timeframes prescribed for referral of a dispute to the CCMA.
What is condonation for delay in filing return?
Condonation of delay in filing ITR is a special relief provided by the Income Tax Department to the taxpayers for late filing or verification of ITR. Every assessee or taxpayer must submit the Income Tax Return and Complete its verification by a specific date. The last date for filing ITR in India is 31st July.
Step by Step Procedure of filing Condonation of delay in ITR | Condonation of Delay u/s 119 (2)(b)
What is a valid reason for condonation of delay?
Imprisonment of the party filing the suit or appeal. Illness of the person filing the suit or appeal or application. Party is a pardanashin woman. Party is illiterate. Delay caused due to the pendency of the writ petition.
How to get a condonation request approved?
- You must be a registered user of the e-Filing portal, having a valid user ID and password.
- PAN card needs to be linked to your bank account.
- Your bank and Demat account need to be validated and e-Verification enabled.
What is the meaning of condonation filing?
Condonation of delay is the process of requesting the Income Tax Department for allowing you to verify your ITR (after 120 days of filing your ITR) or submit your ITR (after the last date of filing) by citing the reasons of delay on your part. It is to be noted that the last date to file your ITR is July 31, 2024.
What happens after condonation?
If condonation was granted, the dispute would proceed to the next process being either conciliation or con-arb. If condonation was refused, the CCMA cannot hear the dispute any further. The applicant may challenge the decision at the Labour Court.
What is the rule of condonation?
Condonation of delay is a discretionary remedy exercised by courts wherein, upon an application made by a party who wishes to have an appeal or application admitted after the prescribed period, the court may condone (overlook) the delay if the party provides a “sufficient cause” that hindered them from filing the ...
Is condone positive or negative?
If you condone something, you allow it, approve of it, or at least can live with it. Some teachers condone chewing gum, and some don't. Things that are condoned are allowed, even if everyone isn't exactly thrilled about it.
How do you ask for condonation?
- The extent of lateness in submitting the referral: ...
- The reasons for the delay: ...
- The likelihood of succeeding in the case: ...
- The extent of prejudice:
What is the condonation fee?
Condonation is often used in the context of the judicial system. However, in the field of education, condonation refers to a fee that students have to pay if they do not have the required attendance at the end of the semester or year.
What does condonation mean?
Definitions of condonation. noun. a pardon by treating the offender as if the offense had not occurred. forgiveness, pardon. the act of excusing a mistake or offense.
What is the case law for condonation?
“It is now trite that condonation cannot be had for the mere asking. A party seeking condonation must make out a case entitling it to the court's indulgence. It must show sufficient cause. This requires a party to give a full explanation for the non-compliance with the rules or court's directions.
What is an example of condoned?
- Our religion does not condone that behaviour.
- Many see understanding as accepting or condoning a behaviour.
- The party denies the charges and says it does not condone violence.
- But that does not condone the behaviour.
- That would be to condone incitement to violence.
What is the process of condonation?
A condonation application is made through a written affidavit requesting a 'pardon' from the commission for the lateness in referring a matter. Section 191 of the LRA determines the time frames within which employees must refer disputes to the CCMA.
Is there a time limit for condonation?
An employee must refer the dispute to the CCMA within 30 days. If the employee fails to do this within that time period, he is required to make application to the Commission to condone the reason that he failed to refer his case timeously.
What happens if you appeal a dismissal?
If your appeal is successful
If you're reinstated, the original decision to dismiss you is overturned. This means the dismissal is considered to have never happened. This is known as a 'vanishing dismissal'. If this happens, your employer will usually have to treat you as having been employed the entire time.
What happens if condonation request is approved?
However, you may request condonation of delay in verification by giving appropriate reason. Only after submission of such request, you will be able to verify your return. However, the return will be treated valid only if the condonation request has been approved by the competent Income Tax Authority.
What happens if condonation is not granted?
[4] If condonation is not granted, then this Court lacks the necessary jurisdiction to consider the Review Application and the Review Application stands to be dismissed. If the condonation is granted, then I will turn to consider the merits of the Review Application.
What is the meaning of penalty condonation?
Under the program, SSS shall combine the principal and interest of a member's past-due short-term member loans into one consolidated loan while all unpaid penalties shall be consolidated and condoned upon full payment of the consolidated loan.
How do I check the status of my condonation request?
- Login to the e-filing portal using your credentials.
- Navigate to the 'My Account' menu.
- Select the 'Service Request' option.
- In the 'View Request' section, choose the 'Request Type' as 'Condonation Request'.
- Select the relevant Request Category.
What is the time limit for condonation of delay?
Section 21(5) allows for condonation of delay up to 90 days on the presence of 'sufficient cause' that had led to the delay. Going even beyond the 90-day limit as provided by the statute, the Court has been generous in considering appeals that have a delay extending 90 days.
Can I claim a refund in a belated return?
Can I claim a tax refund through a belated return? Yes, you can claim a tax refund while filing a belated return u/s 139(4). You must pre-validate your bank account to receive the refund, as the refund will be directly credited to your bank account added on the e-filing portal.