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TMI BlogProcessing of returns with refund claims under section 143(1) of the Income-tax Act, 1961 beyond the prescribed time limits in non-scrutiny casesX X X X Extracts X X X X X X X X Extracts X X X X ..... rd of Direct Taxes North Block, the 5 th August, 2019 Order under section 119 of the Income-tax Act 1961 Subject: Processing of returns with refund claims under section 143(1) of the Income-tax Act, 1961 beyond the prescribed time limits in non-scrutiny cases-regd. It has been brought to the notice of the Central Board of Direct Taxes ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not attributable to him. 2. To resolve the grievances of such taxpayers, earlier, Board has issued instructions viz. Instruction No 18/2013 dated 18th December, 2013; Instruction/Order dated 25.10.2016 ; and Instruction No 5/2018 dated 21.8.2018 allowing processing of such validly filed time barred returns with refund claims, where the statutory time-frame for sending intimation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -18 with refund claims, which could not be processed under sub-section (1) of section 143 of the Act and have become time-barred, subject to the exceptions mentioned in para below, can be processed now with prior administrative approval of Pr.CCIT/CCIT concerned and intimation of such processing under sub-section (1) of section 143 of the Act can be sent to the assessee concerned by 31.12 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... return or is likely to arise after processing it; (c) returns remain unprocessed for any reason attributable to the assessee. 5. This may be brought to the notice of all for necessary compliance. 6. Hindi version to follow. (Rajajeswari R.) Under Secretary, (ITA-II), CBDT (F.NO. 225/194/2019-ITA.II) - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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