Quick Summary
Background and Practical Problem It is a well-established principle under Section 119(2)(b) of the Income-tax Act, 1961 that the CBDT may, in cases of genuine hardship, allow delayed filing of income-tax returns by condoning the delay. Over the years, many taxpayers and professionals have relied on
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FAQ :
CBDT Circular 07/2025 extends the deadline for processing income tax returns that were filed late but had their delay condoned by the CBDT. It allows these returns to be processed beyond the standard statutory timelines.
Taxpayers who filed their income tax returns electronically on or before 31st March 2024, under a valid condonation order, and have not yet received an intimation or refund are eligible.
The Central Processing Centre (CPC) can now issue intimations for these returns up to 31st March 2026, even if the original processing time limit has expired.
Yes, eligible taxpayers will receive their refunds along with applicable interest under Section 244A, as per the standard rules.
Yes, if an assessment, reassessment, or best judgment order has already been passed for the same assessment year, the return will not be processed under this circular.
Refunds will not be issued unless the taxpayer's Permanent Account Number (PAN) is linked with their Aadhaar, as per CBDT Circular No. 03/2023.
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