To file a condonation of delay for Income Tax Return (ITR), submit a written request to the Income Tax Department explaining the reason for the delay. Log in to the Income Tax e-Filing portal, go to “Condonation Request”, and provide necessary details. Valid reasons include medical emergencies, technical glitches, or unavoidable circumstances. The Assessing Officer, Commissioner, or CBDT may approve the request based on merit. If approved, you can file your ITR and avoid penalties. It’s crucial to provide supporting documents for a successful request.