To
The Principal Commissioner of Income Tax
[Address of the Jurisdictional Income Tax Office]
[City, State, PIN Code]

Subject: Application for Condonation of Delay in Filing Income Tax Return under Section 119(2)(b) of the Income Tax Act, 1961

Respected Sir/Madam,

I, [Full Name], son/daughter of [Father’s Name], holding Permanent Account Number (PAN) [XXXXX000X], hereby humbly submit this application seeking condonation of delay in filing my Income Tax Return for the Assessment Year [YYYY–YY] under the provisions of Section 119(2)(b) of the Income Tax Act, 1961.

The return could not be filed within the prescribed time limit due to the following reason(s), which were beyond my control and constitute a genuine hardship:

[Insert detailed reason here – e.g., I was undergoing a major medical treatment from [Start Date] to [End Date], which rendered me physically and mentally unfit to comply with the statutory timelines. Medical records are enclosed in support of this statement.]

Despite my best intentions and readiness to comply, the unforeseen circumstances led to the delay in filing the return of income for the said assessment year. The return, had it been filed on time, would have resulted in a refund of ₹[Exact Amount], arising due to excess TDS/TCS/advance tax paid.

In light of the above, I humbly request your good self to exercise the powers conferred under Section 119(2)(b) and condone the delay in filing the return so that the said refund may be processed and granted in accordance with the law.

I affirm that:
– This is the first time I am making such a request.
– The refund claim is genuine and supported by proper documentation.
– The delay was neither deliberate nor due to negligence or mala fide intention.

List of Enclosures:

• Copy of PAN and Aadhaar Card
• Income Tax Computation Sheet for AY [YYYY–YY]
• Form 26AS for relevant financial year
• Proof of tax payment/TDS certificates
• Medical certificate / travel record / other relevant evidence substantiating the delay
• Draft/filled ITR form for the relevant assessment year (if available)
• Any other supporting documents

I am ready and willing to provide any further information or clarifications as may be required in support of this application. I shall be grateful for your kind and sympathetic consideration of my request.

Thanking you in anticipation.