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  • Circular No. 15/2022 Condonation of delay under section 119(2)(b) of the Income tax act
Shristi Rajput
April 20, 2026

Submitted By: Shristi Rajput

Circular No. 15/2022 Condonation of delay under section 119(2)(b) of the Income tax act

Circular No. 15/2022 provides guidelines that allow taxpayers to request relief when they miss deadlines for filing returns or claims (like refunds, deductions, exemptions, or loss carry-forward) due to genuine hardship. Under this circular, the tax authorities can condone (forgive) the delay if the taxpayer shows a valid reason and the claim is genuine.

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