{"id":1384,"date":"2025-06-16T09:02:41","date_gmt":"2025-06-16T09:02:41","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=1384"},"modified":"2025-06-16T09:02:43","modified_gmt":"2025-06-16T09:02:43","slug":"income-tax-user-manual-dated-09-06-2025-guide-to-filing-of-itr-after-condonation-of-delay-in-return-filing","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/06\/16\/income-tax-user-manual-dated-09-06-2025-guide-to-filing-of-itr-after-condonation-of-delay-in-return-filing\/","title":{"rendered":"Income Tax User Manual Dated 09\/06\/2025 &#8211; Guide to Filing of ITR after Condonation of Delay in Return Filing"},"content":{"rendered":"\n<p>\u00a0The Income Tax has released\u00a0\u00a0user manual titled \u2018Filing of ITR after Condonation of Delay\u2019. It guides taxpayers who, due to genuine hardship, failed to file their income tax returns on time and wish to claim refunds or carry forward losses. Taxpayers in such situations have two options:<\/p>\n\n\n\n<p>1. file ITR-U under Section 139(8A) with additional taxes and within a limited time window, or&nbsp;<\/p>\n\n\n\n<p>2. file ITR under Section 139(9A) after getting condonation approval under Section 119(2)(b), which exempts them from additional penalties and interest.&nbsp;<\/p>\n\n\n\n<p>It provides practical support for taxpayers navigating delayed ITR filings due to reasonable cause.&nbsp;<\/p>\n\n\n\n<p><a href=\"https:\/\/www.incometax.gov.in\/iec\/foportal\/help\/how-to-raise-e-filing-service-requests\"><em>(Link: Income Tax User Manual Guide Dated 09\/06\/2025)<\/em><\/a><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00a0The Income Tax has released\u00a0\u00a0user manual titled \u2018Filing of ITR after Condonation of Delay\u2019. It guides taxpayers who, due to [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[8,18],"tags":[],"class_list":["post-1384","post","type-post","status-publish","format-standard","hentry","category-income-tax","category-circulars"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Income Tax User Manual Dated 09\/06\/2025 - Guide to Filing of ITR after Condonation of Delay in Return Filing - Bhatia Bhola &amp; Associates LLP<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/06\/16\/income-tax-user-manual-dated-09-06-2025-guide-to-filing-of-itr-after-condonation-of-delay-in-return-filing\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Income Tax User Manual Dated 09\/06\/2025 - Guide to Filing of ITR after Condonation of Delay in Return Filing - Bhatia Bhola &amp; Associates LLP\" \/>\n<meta property=\"og:description\" content=\"\u00a0The Income Tax has released\u00a0\u00a0user manual titled \u2018Filing of ITR after Condonation of Delay\u2019. 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