Filing an Income Tax Return (ITR) is one of the most important annual financial responsibilities for individuals and businesses in India. It not only ensures compliance with tax laws but also serves as a record of income and tax payments that can be useful for loans, visas, or credit applications. However, there are times when taxpayers miss the due date for filing their returns—either due to lack of time, oversight, or technical glitches on the official income tax portal. When this happens, the natural question arises: What should you do when the income tax portal window is closed?
While it may seem like the door has shut on your chance to file, the good news is that there are still ways to file your ITR legally after the portal closes. The Income Tax Department provides mechanisms such as belated returns, condonation of delay, and manual or offline submissions under certain circumstances. Each of these options has specific eligibility criteria, penalties, and procedural steps. In this guide, we’ll walk you through what happens when the income tax returns filing window closes.
Understanding the ITR Filing Deadline
The Income Tax Department of India sets a specific due date for filing returns every financial year. For most individual taxpayers, this is typically July 31 following the end of the financial year (March 31). However, the deadline may vary for businesses, companies, and individuals who require audits.
Once this date passes, the portal automatically disables the option for filing a “normal return.” But that doesn’t mean you lose your opportunity entirely. You can still file what’s known as a belated return, albeit with some late fees and restrictions.
Filing a Belated Return (Section 139(4))
If you miss the original deadline, you can still file your return under Section 139(4) of the Income Tax Act. This provision allows taxpayers to file a belated ITR up to December 31 of the relevant assessment year (or within the extended time notified by the government).
Steps to File a Belated Return:
- Login or Register – Use your PAN and password to log in.
- Select the Assessment Year – Choose the correct financial year for which you are filing.
- Choose ‘Return Filing Type’ as Belated Return – Under the filing type, select ‘Belated Return u/s 139(4)’.
- Fill and Submit the Form – Enter your income details, tax deductions, and other relevant information.
- Pay Late Filing Fees – A late fee of up to ₹5,000 (₹1,000 if income is below ₹5 lakh) may be applicable under Section 234F.
- Verify the Return – Use Aadhaar OTP, EVC, or physical verification (ITR-V) to validate the submission.
Key Points to Note:
- Refund claims and loss carry-forward options are limited in belated returns.
- Always file before the December 31 cut-off to avoid complications.
Filing an Updated Return (Section 139(8A))
If both the original and belated return filing deadlines have passed, you can still file an Updated Return (ITR-U) under Section 139(8A).
This provision allows taxpayers to voluntarily declare income they missed earlier, within 24 months from the end of the relevant assessment year.
Procedure for Filing an Updated Return:
- Log in to the income tax returns portal.
- Choose the relevant assessment year.
- Provide the reason for filing the updated return — for example, “return not filed earlier.”
- Pay the additional tax liability, which includes:
- 50% of tax and interest if filed within 24 months.
- Submit and verify the return electronically.
The Updated Return option is ideal for those who missed the entire filing window but still wish to stay compliant and avoid notices from the IT Department.
Applying for Condonation of Delay (Section 119(2)(b))
If you have a genuine reason for missing the ITR filing deadline—such as a medical emergency, technical failure, or unavoidable circumstances—you can apply for Condonation of Delay under Section 119(2)(b) of the Income Tax Act.
Steps to Apply:
- Write a formal condonation request to your jurisdictional Income Tax Officer (ITO).
- Explain the reason for the delay clearly with supporting documents (e.g., medical records, death certificate, etc.).
- Attach the filled ITR form and proof of tax payment (if any).
- Apply online through the e-filing portal or manually at your regional office.
If the department is satisfied with your explanation, they may allow you to file the return even after the statutory deadline.
When to Use This Option:
- Delay due to illness, accident, or disaster.
- Technical issues with the income tax portal.
- Delay in receiving necessary financial statements or audit reports.
Filing Offline or Through a Consultant
If the online portal remains inaccessible or closed for specific reasons, professional tax consultants can help you file the return offline or prepare all required documentation for submission once the portal reopens.
They can also help you with:
- Drafting condonation letters.
- Calculating late fees and penalties accurately.
- Submitting appeals for delayed refunds or rectifications.
- Managing compliance for businesses and high-income professionals.
Common Mistakes to Avoid When Filing Late
- Ignoring penalties: Late filing often attracts penalties and interest; calculate these correctly.
- Using the wrong assessment year: Ensure the correct financial and assessment years are selected.
- Missing income details: Always cross-verify income sources like FD interest, dividends, and freelance income.
- Skipping verification: Without e-verification, your ITR remains invalid.
- Not consulting a professional: DIY filing after deadlines can lead to errors and notices.
Benefits of Filing Even After the Portal Closes
Even if you miss the regular window, filing your ITR with income tax consultants later still brings several benefits:
- Avoid penalties for non-filing.
- Maintain eligibility for loans, tenders, and financial applications.
- Ensure proper tax credit adjustments.
- Avoid scrutiny or notices from the IT Department.
- Keep your financial records up to date.
End Notes
Missing the income tax returns filing deadline can be stressful—but it’s not the end of the road. With options like belated returns, updated returns, and condonation applications, you can still file your taxes and remain on the right side of the law. However, each option comes with its own nuances, deadlines, and legal implications, making professional guidance crucial.
If you’ve missed your filing deadline or need help understanding your options, reach out to the experts at Pravega Business Consultants. Our experienced tax professionals can help you file late returns, manage condonation requests, and ensure full compliance with India’s tax laws—all while minimising penalties and maximising accuracy. Don’t wait for a notice—act now and let us simplify your tax filing journey.
