All perfect praise be to Allah, The Lord of the Worlds. I testify that there is none worthy of worship except Allah, and that Muhammad is His slave and Messenger.
The disagreement over this issue results from the general disagreement among scholars on whether or not the person who gives up the prayer out of laziness until its fixed time expires is considered a Kafir (non-Muslim). The majority of scholars are of the opinion that such a person is not Kafir. The Hambali School of jurisprudence is of the view that he/she is considered a Kafir. No doubt that the opinion stating that such a person should make up all the missed Prayers is safer to avoid the disagreement especially that the opposite means going against the opinion of the majority of scholars as stated earlier.
For more benefit on the ruling on abandoning the prayer or delaying it, please refer to Fataawa 384457, 377344, 88016, 84178, 83565, 87587, 90926, 88690 and 84403.
Allah knows best.