Processing of time-barred returns via Online TMS enables AOs to address PAN-related system failures under defined conditions. Two distinct Online TMS workflows permit Assessing Officers to process time barred returns that cannot be handled in AST due to PAN-related system issues. Category 1 covers genuine PAN cases with technical or jurisdictional impediments and allows online tax credit and later integration into AST by the PAN jurisdiction AO after deletion from AST. Category 2 covers invalid or mismatched PANs, disallows online tax credits and refunds, retains processing data in standalone form, and requires the AO to record reasons and attempt PAN correction.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Processing of time-barred returns via Online TMS enables AOs to address PAN-related system failures under defined conditions.
Two distinct Online TMS workflows permit Assessing Officers to process time barred returns that cannot be handled in AST due to PAN-related system issues. Category 1 covers genuine PAN cases with technical or jurisdictional impediments and allows online tax credit and later integration into AST by the PAN jurisdiction AO after deletion from AST. Category 2 covers invalid or mismatched PANs, disallows online tax credits and refunds, retains processing data in standalone form, and requires the AO to record reasons and attempt PAN correction.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
