Further, the taxpayer concerned may send a duly signed copy of ITR-V to the CPC by this date by speed post.
Circular no. 04/2014
Dated The 10th February, 2014
Subject: – Non filing of ITR-V in returns with refund claims – relaxation of time- limit for filing ITR-V and processing of such return- regarding.
1.Several instance grievances have come to the notice of 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 , 1961 (Act), were not processed as such return became non-est. in law in view of circular No.3 of 2009 of SBDT Dated 21.05.09.Paragraph 9and 10 of the said Circular laid down that ITR-V had to be furnished to the Centralized Processing Centre(CPC), Bengaluru by post within 30 days from the date of transmitting the date electronically and in case ,ITR-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 of CPC within prescribed time frame, the same probably could not reach CPC and thus such return became non-est. Since ITR-V was required to be sent through (ordinary) Post at a ‘Post Box’ address, there were no dispatch receipts with the concerned senders in support of their claim of having furnished ITR-V to CPC within prescribed time limit.
2.Subsequently CBDT extended the time limit for filing ITR-V (relating to Income –tax return filed electronically without digital signature for AY 2009-2010) upto 31.12.2010 or 120 days from the date of filing whichever was later. It also permitted sending of ITR-either by ordinary or speed post to the CPC .However for the AY 009-10,some cases were still reported where return was declared non-est. due to non –receipt of ITR-V by CPC even within such e extended time –frame and consequently the refund 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 ( System), 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 tax payers pertaining to non –receipt of tax refund, 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 Year 2009-2010, 2010-11 and 2011-12 till 31.03.2014 for returns e-Filed with refund claims within the time allowed under section 139 of the Act. The Taxpayer concerned may send a duly signed copy of ITR-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 24AA 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 the Income-tax Department –http:/incometaxefiling.gov.in/e-filing/Services/ITR-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.