Order under Section 119 of the Income-tax Act,1961

Last updated: 04 October 2021

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The Central Board of Direct Taxes (CBDT) has issued an order under Section 119 of the Income-tax Act, 1961. This order extends the deadline for processing income tax returns that have refund claims and were filed up to Assessment Year 2017-18. The new deadline to process these returns, which were previously time-barred, is now 30th November 2021, offering relief to taxpayers facing genuine hardship.

F.No. 225/98/2020 – ITA-II
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
**************************

Room No. 245A, ITA-II division
New Delhi, the 30^thSeptember 2021.

Order under Section 119 of the Income-tax Act,1961

Subject: Processing of returns with refund claims under section 143(1) of the Income-tax Act 1961 beyond the prescribed time limits in non-scrutiny cases – reg

Central Board of Direct Taxes (Board) vide its order under section 119 of the Income-tax Act, 1961 (Act) dated 05.07.2021 on the captioned subject relaxed the time-frame prescribed in second proviso to sub-section (1) of Section 143 of the Act. It was directed that all validly filed returns up to Assessment Year 2017-18 with refund claims, which could not be processed under sub-section (1) of the Section 143 of the Act and which had become time-barred, should be processed by 30.09.2021 subject to the conditions/ exceptions specified therein.

2. The matter has been re-considered by Board in view of pending taxpayer’s grievances related to issue of refund. To mitigate the genuine hardship being faced by the taxpayers on this issue, Board, by virtue of its power under section 119 of the Act and in partial modification of its earlier order under section 119 of the Act dated 07.2021, supra, hereby further extends the time frame mentioned in the para no.3 of the said order from 30.09.2021 to 30.11.2021. All other contents of the said order u/s 119 of the Act dated 05.07.2021 will remain unchanged.

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

(Sourabh Jain)

Under Secretary to the Government of India

FAQ :

The order extends the time limit for processing income tax returns with refund claims that were filed up to Assessment Year 2017-18 and had become time-barred.

The original deadline mentioned in the order dated 05.07.2021 was 30th September 2021.

The deadline has been extended to 30th November 2021.

This extension applies to returns filed up to Assessment Year 2017-18.

No, all other conditions and contents of the order dated 05.07.2021 remain unchanged.

Notification No : F.No. 225/98/2020 – ITA-II
Source : https://www.incometaxindia.gov.in/news/processing-returns-claims-us-143-of-ita-1961-misccomm-30-9-21.pdf

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