Circular No.. 04/2014, Dated : February 10, 2014
Subject – Non-Filing of ITR-V in returns with refund claims-relaxation of time- limit for filing ITR-V and processing of such returns -regarding.
Several instances of grievances have come to the notice of the Board
stating that a large number of returns-of-income for Assessment Year
(‘AY’) 2009-2010, which were electronically filed without a digital
signature in accordance with procedure laid down under the Income-tax
Act, 1961(‘Act’), were not processed as such returns became non-est in
law in view of Circular No. 3 of 2009 of CBDT dated 21.05.09. Paragraphs 9 and 10 of the said Circular
laid down that ITR-V had to be furnished to the (Centralised Processing
Centre (‘CPC’), Bengaluru by post within 30 days from the date of
transmitting the data electronically and in case,
ITR-V was furnished after the stipulated period or not furnished, it
was deemed that such a return was never furnished. It was claimed by
some of the taxpayers that despite sending ITR-V through post to CPC
within prescribed time-frame, the same probably could not reach CPC and
thus such returns became non-est. Since ITR-V was required to be sent
through (ordinary) post at a ‘post box’ address, there were no despatch
receipts with the concerned senders in support of their claim of having
furnished ITR-V to CPC within prescribed time limit.
2. Subsequently CBDT
extended the time-limit for filing ITR-V (relating to Income-tax
returns filed electronically without digital signature for AY 2009-2010)
upto 31..12.2010 or 120 days from the date of filing, whichever was
later. It also permitted sending of ITR-V either by ordinary or speed
post to the CPC. However, for the AY 2009-10, some cases were still
reported where return was declared non-est due to non-receipt of ITR-V
by CPC even within such extended time-frame and consequently the refund
so arising continue to remain held up.
3. Likewise, for AY’s 2010-11, and 2011-12, though relaxation
of time for furnishing ITR-V was granted by Director General of Income
Tax (systems), it has been noticed that a large number of such
electronically filed returns still remain pending with Income-tax
Department for want of receipt of valid ITR-V Certificate at CPC.
4. The matter has been examined. In order to mitigate the grievances of the taxpayers pertaining to non-receipt of tax refunds, Central Board of Direct Taxes, in exercise of powers under section 119(2)(a) of the Act, hereby further relaxes and
extends the date for filing ITR-V Form for Assessment years 2009-10,
2010-11 and 2011-12 till 31.03.2014 for returns e-Filed with refund
claims within the time allowed under section 139 of the Act The
taxpayer concerned may send a duly signed copy of ITR-V to the CPC by
this date by Speed post In such cases, central Board of Direct
Taxes also relaxes the time-frame of issuing the intimation as provided
in second proviso to sub section (1) of section 143 of the Act
and directs that such returns shall be processed within a period of six
months from end of the month in which ITR-V is received and the
intimation of processing of such returns shall be sent to the assessee
concerned as per laid down procedure.
5. Provision of sub-section (2) of section 244A of the Act would apply while determining the interest on such refunds.
6. The taxpayer concerned may ascertain whether ITR-V
has been received in the CPC, Bengaluru or not by logging on the
website of Income-tax Department – http:/incometaxefiling.gov.in/e-Filing/Services/ITR-V Receipt Status.html by entering PAN No. and Assessment year or e-Filing Acknowledgement
Number. Alternatively’ status of ITR-V could also be ascertained at the
above website under ‘Click to view Returns/Forms’ after logging in with registered e-Filing account. In case
ITR-V has not been received within the prescribed time’ status will not
be displayed and further steps would be required to be taken as
mentioned above.
7. Hindi version to follow.
F.No. 225/198/2013-ITA.II
Posts
This is the thing which i really appreciate. Journalism preparation infuses a stable intellectual foundation so you know what to say, when to say it, how to say it and why you are saying it. It teaches you how to ask tough questions and then report the answers clearly and concisely. As they say, inquiring minds want to know. A journalist has thirst on behalf of everyone. And all this is provided by the mass communication colleges in Kolkata. Thanks for sharing this...