The Central Board of Direct Taxes (CBDT) has issued a directive under Section 119(2)(a) of the Income-tax Act, 1961, allowing the processing of valid electronically filed Income Tax Returns (ITRs) for Assessment Year (AY) 2023-24, even where the original time limit to issue intimation under Section 143(1) has already expired.
According to the latest CBDT order, such valid ITRs filed under Section 139 of the Act, which were not processed earlier due to the lapse of the statutory time-frame, will now be processed, and intimations under Section 143(1) shall be issued by November 30, 2025.
Official copy of the order is as follows
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.
The relaxation accorded above shall not be applicable to the following returns:
a. returns selected in scrutiny;
b. returns remain unprocessed for any reason attributable to the assessee.
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.
This may be brought to the notice of all for necessary compliance.
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