How Do I File My 5-Year-Old ITR in India?
How Do I File My 5-Year-Old ITR in India?
Step-by-Step Guide for FY 2019–20 and Earlier
Missed filing your Income Tax Return (ITR) 5 years ago? You're not alone—but unfortunately, you can’t file a 5-year-old return through the normal online process.
However, if you have a genuine reason—like an unclaimed refund or wrongly deducted TDS—you still have a chance through a special route allowed by the Income Tax Department.
Let’s walk you through the only legal way to file your ITR after the due date has passed—even for returns older than 1 year.
🔍 Why Can't You File ITR for 5 Years Ago Normally?
Under current income tax rules:
• You can only file an ITR on your own for the immediate previous financial year, and that too before 31st December of the assessment year.
• After that, the return becomes time-barred, and the portal won’t accept it.
🛑 For example:
As of FY 2024–25 (AY 2025–26), you cannot file ITR for FY 2019–20 or earlier years on the Income Tax Portal.
✅ The Only Way: Apply for Condonation Under Section 119(2)(b)
If you have a valid reason (like a refund, TDS credit, or genuine hardship), you can request the Income Tax Department to allow delayed filing.
This is done through a condonation of delayed application under Section 119(2)(b) of the Income Tax Act.
✍️ Step-by-Step Process to File a 5-Year-Old ITR
Step 1: Check If You Qualify
This option is only available if:
• You are claiming a refund
• You have a TDS credit not yet claimed
• You faced genuine hardship, like hospitalization, business loss, or death in the family
No refunds = No permission to file the delayed return.
Step 2: Draft the Condonation Application
Prepare a formal letter addressed to:
• The Assessing Officer (AO) if the refund < ₹50,000
• Principal Commissioner of Income Tax if the refund is between ₹50,000 and ₹2 lakh
• CBDT, if the refund exceeds ₹2 lakh
The application should include:
• PAN, Name, Address
• Financial Year & Assessment Year
• Reason for delay
• Amount of refund or TDS claim
• Documents supporting your claim (Form 16, 26AS, medical bills, etc.)
Step 3: Submit the Application
You can:
• File it physically at the jurisdictional income tax office
• Or apply through a tax professional or a Chartered Accountant
There’s no online option yet for this process.
Step 4: Wait for Approval
The authority will:
• Review your claim
• Cross-check TDS/refund details
• Ask for clarification (if needed)
Once approved, you’ll get permission to file ITR manually or electronically, even for a 5-year-old return.
🧾 Documents You May Need
• PAN card copy
• Aadhaar card
• Form 16 or Form 26AS
• Bank statement (for refund credit)
• Proof of genuine hardship (if applicable)
• Declaration of non-filing
⚠️ Important Points
• No condonation = No return can be filed
• The approval is discretionary, not guaranteed
• It can take weeks to months for approval
• Refunds (if allowed) may not carry interest
Final Words
You can’t directly file a 5-year-old ITR, but with a condonation request, you still have a legal window open—especially if you’re eligible for a refund or suffered a genuine hardship.
Need to file an old ITR from 5 years ago?
Filing backdated returns can be tricky, but our tax experts make it simple, legal, and stress-free.
👉 https://callmyca.com/business-tax-filing
