Processing of returns filed u/s 139 of the IT Act, 1961 beyond prescribed time limit

Central Board of Indirect Taxes (CBDT) issued Order u/s 119(2)(a) of the Income tax Act, 1961 regarding processing of returns filed u/s 139 of the Income-tax Act, 1961 beyond the prescribed time limit vide F. No.225/205/2024/ITA-II dated 09.06.2025.

Central Board of Direct Taxes (“the Board”), in exercise of its powers under section 119(2)(a) of the Income-tax Act, 1961 (the Act), hereby relaxes the time-frame prescribed in second proviso to sub-section (1) of section 143 of the Act and directs that electronically filed valid returns of income filed u/s 139 of the Act for Assessment Years (AY) 2023-24, for which date of sending intimation under sub-section (1) of section 143 of the Act has lapsed, shall be processed now and intimation under sub-section (1) of section 143 of the Act shall be sent to the assessee concerned by 30.11.2025.

2. The relaxation accorded above shall be applicable to the following returns:

a. returns selected in scrutiny;

b. returns remain unprocessed for any reason attributable to the assessee.

3. In cases where PAN-Aadhaar is not linked, refund of any amount of tax or part thereof, due under the provisions of the Act shall not be made as laid down in Circular No. 03/2023 dated 28.03.2023 vide F. No. 370142/14/2022-TPL.

4. This may be brought to the notice of all for necessary compliance.