Sayyidi wa sanadi Hazrat Mawlana Mufti Mohammad Taqi Usmani (Allah SWT preserve him and allow us to benefit from him abundantly. Ameen!) while elucidating the conditions essential for true repentance, said:
“The first condition necessary for sincere tauba (repentance) is that one has remorse for all the sins committed. That is, one feels ashamed of and acknowledges the transgressions done.
If this acknowledgement of transgression, acceptance of wrongdoing, and feeling ashamed and sorry for it is not there and moreover if one justifies his defiant action, how can this be real repentance. Therefore, not to consider a transgression a sin is an extremely dangerous thing. Allah SWT save every Muslim from it. Ameen!
In short, the first condition for repentance is feeling remorseful.
That is, O Allah SWT! I committed a big mistake.
I accept full responsibility and plead guilty.
Please, forgive me!”
Islahi Majalis, volume 5, page 236