Processing of delayed income-tax refunds: electronic returns with refund claims may be processed with administrative approval and intimation. Electronically filed returns with refund claims that remained unprocessed due to technical or administrative reasons may be processed despite lapse of the statutory timeframe, subject to prior administrative approval by the Pr. CCIT/CCIT; DGIT (Systems) will enable the Assessing Officer on a case-by-case basis and the Pr.CIT/CIT will monitor disposal, while returns selected for scrutiny, returns showing or likely to generate demand, and returns unprocessed for reasons attributable to the assessee are excluded.