12 February 2014
Dear sir , CBDT has again extended the Due date to file ITR-V for ay 2009-10 2010-11 2011-12 extended up to 31.03.2014. The due date has been extended many time earlier also but still many online returns are yet to processed due to non submission of ITR-V by the assesees.
ITR-V is required to filed by assessee ,who has funished his/her Income Tax return online without digital singnature with in 120 days from uploading of the income tax return at income tax efiling site.
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, 061 ('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 1TR-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, 1TR-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 4eturns 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 1TR-V to CPC within prescribed time limit.
2. Subsequently CBDT extended the time-limit for filing ITR-V (re1ati4 to Income-tax returns filed electronically without digital signature for AY 2009-2010) upto 31.12.2010 for 120 days from the date of filing, whichever was later. It also permitted sending of ITR-V either by ordin4ry 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 conseq4ently the refunds 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 th4 time allowed under section 139 of the Act The taxpayer concerned may send a duly signed copy of 1TR-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/lTR-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.
(Rohit Garg) Deputy Secretary to the Government of India
Circular No, 04/2014 Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes North Block, New Delhi D4ted the 10th of February, 2014
12 February 2014
Please apply to CIT , u/s 119(2)(b) of the IT Act 1961,seeking to give direction to the ITO to accept the IT return for the assessment year 2011-12. After getting, reply form CIT , file off line return.
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