Discard ITR and Condonation of Delay Under Section 119(2)(b)

Discard ITR: when and how it works

• Available when the return status is "unverified" or "pending for verification" - for original, belated and revised returns (sections 139(1), 139(4), 139(5)) from AY 2023-24 onwards.
• Discarding is permanent and irreversible; the discarded return is treated as never filed, so you must file afresh if required to file.
• Not allowed once the signed ITR-V has been posted to CPC Bengaluru or the return is verified.
• Caution: discarding an on-time return and refiling after 31 July 2026 makes the new return belated, with 234F late fee and 234A interest.
• The option can be used multiple times while each return remains unverified, generally up to 31 December of the assessment year.

How to discard an ITR on the incometax.gov.in e-filing portal

These steps follow the department's Discard Return FAQs:

1. Log in at incometax.gov.in with your PAN and password.
2. Go to e-File > Income Tax Returns > e-Verify Return.
3. Against the return whose status is "unverified" / "pending for verification", the Discard button appears next to the e-Verify option.
4. Click Discard and read the warning - the action cannot be reversed.
5. Give the undertaking that the signed ITR-V has not been despatched to CPC, then confirm. The return is permanently deleted.
6. File the fresh return: under section 139(1) if the 31 July 2026 due date is still open, or section 139(4) (belated) if it has passed. The discarded return's acknowledgement is not quoted anywhere.
7. E-verify the new return within 30 days so it does not meet the same fate.

The 30-day verification window

• Every return must be verified within 30 days of filing - by Aadhaar OTP, net banking, bank/demat EVC, DSC, or by posting the signed ITR-V to CPC.
• Verified after 30 days? The verification date becomes the filing date, which can turn an on-time return belated.
• Never verified? The return is invalid - treated as not filed at all.

Discard vs revised return vs condonation: which one do you need?

Condonation of delay under section 119(2)(b)

• Late verification: raise a condonation request on the portal explaining the genuine reason; if accepted, the return is processed normally.
• Missed refund or loss claims of past years: apply for permission to file under section 119(2)(b) up to five years from the end of the relevant assessment year (CBDT Circular 11/2024 dated 1 October 2024).
• Once the order is passed, the portal allows filing the return under section 119(2)(b) with the order details attached.
• No interest is generally paid on refunds of condoned claims.

How to raise a condonation request on the portal

1. Log in at incometax.gov.in and go to Services > Condonation Request.
2. Choose the type: "Delay in submission of ITR-V" (late verification) or "Allow ITR filing after time-barred" (old refund or loss claim).
3. Select the relevant return/assessment year, state the reason for the delay and attach evidence of genuine hardship.
4. Submit and track the request under the same menu; for time-barred filings, wait for the competent authority's order.
5. After approval, file the return choosing section 119(2)(b), quote the order number and date, and e-verify within 30 days.

Who approves a 119(2)(b) claim: monetary limits

CBDT Circular 11/2024 assigns the power by claim size; authorities aim to dispose of applications within six months:

Examples

Which ITR form should be used?

After a discard, refile with the form that fits your income - ITR-1/ITR-2 for salaried, ITR-3/ITR-4 for business. A return filed after a 119(2)(b) order uses the form of that old assessment year. To fix a verified return, file a revised return instead - see belated, revised and updated returns and responding to tax notices.

Common mistakes to avoid

• Discarding a return that could simply be revised. A verified return is fixed by revision under 139(5), which keeps the original filing date; a post-due-date refile after discard becomes belated.
• Discarding after posting the ITR-V. If the signed ITR-V is in transit to CPC, do not discard - the undertaking would be false.
• Assuming a discarded return can be restored. The deletion is permanent.
• Letting the 30-day verification clock lapse. Late verification shifts the filing date; no verification makes the return invalid.
• Filing the time-barred return before the condonation order. Apply first, file only after the competent authority's approval.
• Weak hardship evidence. Vague reasons are routinely rejected; documented illness or circumstances beyond control succeed.
• Missing the five-year outer limit. No application is entertained beyond five years from the end of the relevant AY, however genuine the hardship.

Documents to keep ready

• Portal login, with Aadhaar OTP or EVC means for verification.
• Acknowledgement number and filing date of the return concerned.
• Proof of genuine hardship for condonation (medical records, etc.).
• Form 26AS/AIS and TDS proofs for old refund claims.

Frequently asked questions

What is the Discard ITR option on the income tax portal?

It permanently deletes a filed return that is still unverified, so you can file a fresh return instead of a revised one. It is available from AY 2023-24 onwards for returns under sections 139(1), 139(4) and 139(5), and cannot be reversed.

How many days do I have to verify my ITR?

30 days from filing - by Aadhaar OTP, net banking, EVC, DSC or by posting the signed ITR-V to CPC Bengaluru. Verified late, the verification date becomes the filing date; never verified, the return is invalid.

What is condonation of delay under section 119(2)(b)?

It lets the tax authorities admit a refund or loss-carry-forward claim after the deadline. Under CBDT Circular 11/2024 the application must be made within five years from the end of the relevant assessment year, for delay caused by genuine hardship.

Can I discard my ITR after sending the ITR-V to CPC?

No. Once the ITR-V has been despatched or the return is verified, Discard is not allowed. The portal takes an undertaking to this effect before discarding.

Can I use the Discard ITR option more than once?

Yes, any number of times - as long as the return's status is still "unverified" / "pending for verification". The window generally closes on 31 December of the assessment year.

Which section do I select when refiling after discarding my return?

If the original 139(1) due date has passed, select section 139(4) (belated) - late fee under 234F and 234A interest may apply. If the due date is still open, file normally under 139(1).

Get expert-assisted filing

All India ITR can decide whether to discard, revise or seek condonation in your case, draft the 119(2)(b) application and refile the return correctly before filing deadlines lapse.

File with expert help

Sources reviewed

• Income Tax Department: Discard Return FAQs
• Income Tax Department: Raise service request (condonation) user manual

This guide is for general understanding. Condonation is discretionary - acceptance depends on the facts, the hardship shown and the correctness of the claim, so keep documentary evidence ready before applying.