Relaxation of processing time limits allows time-barred valid returns with refund claims to be processed subject to administrative approval. Validly filed returns up to assessment year 2017-18 with refund claims that remained unprocessed under section 143(1) and became time-barred due to reasons not attributable to the assessee may be processed in non-scrutiny cases subject to prior administrative approval of the Principal CCIT/CCIT; following approval the Principal CIT/CIT shall request the Principal DGIT(Systems) to enable the Assessing Officer so that intimation under section 143(1) can be issued and consequent refund procedures can follow.