Comprehensive guidelines by CBDT

To deal with applications for condonation of delay in filing returns claiming refund and returns carry forward of loss and set-off

[Circular 09/2015 dated 9-6-2015]

1)    Powers to entertain application

Designation	Amount of claim	Condition	Remark	Earlier CBDT instructions 13/2006 dated 22-12-2006
Principal Comm. / Commissioner	=<10 lacs	Any one assessment year.	If assess filed application for 2 years and amount is less than or equal to 10 lacs in any one year, it will be covered in this category.	Same provision except same power given to Principal Commissioner also.
Principal chief Comm. / Chief Commissioner	>10 lacs=50 lacs	Any one assessment year.	If assess filed application for 2 years and amount is less than or equal to 50 lacs in any one year, it will be covered in this category.	Same provision except same power given to Principal Chief Commissioner also.
Board i.e. CBDT	>50 lacs	Any one assessment year.	If assess filed application for 2 years and amount is less than or equal to 50 lacs in any one year, it will be covered in this category.	Same provision

 

2)    Application for condonation for claim of refund / loss can be made within 6 years from the end of the assessment year for which such application / claim is made.[Same provision in  earlier instructions 13/2006 dated 22-12-2006 ]

3)    Application received for condonation of claim of refund / loss will be disposed within 6 months from the end of month in which application is received by the competent authority as far as possible.[New instruction introduced]

4)    If refund claim arise from the Court order, the period for which such proceedings were pending before any court of Law shall be ignored subject to such condonation application is filed within 6 months from the end of month in which order passed or the end of financial year, whichever is later.[New instruction introduced]

5)    Conditions :

a)    Income / loss declared and/ or refund claimed should be correct and genuine and case should be genuine hardship on merits.

b)    Respective authorities authorise to accept such application have empowered to direct the jurisdictional AO to make necessary enquiry or scrutinize the case as per provisions of the Act.  [Same provision in  earlier instructions 13/2006 dated 22-12-2006 ]

6)    In case of supplementary claim of refund, belated application can be accepted subject to further conditions:

a)    Income of the assess is not assessable in the hands of any other person

b)    No interest on belated claim of refunds

c)    If claim arise due to excess TDS / TCS or excess advance tax payment or excess self-assessment tax[Same provision in  earlier instructions 13/2006 dated 22-12-2006 ]

7)    Special provision in case of applicant who has made investment in 8% Savings (Taxable) Bonds, 2003 Issued by GOI and opt for scheme of cumulative interest on maturity but has accounted interest earned on mercantile basis – Time limit of 6 years will not be applicable. [New instruction introduced]

8)    These guidelines will be application on all application / claims pending as on the date of issue of the Circular. [Same provision in  earlier instructions 13/2006 dated 22-12-2006 ]

9)   Board is authorised to examine any grievance arising out of an order passed or not passed by the authority concerned and can issue directions. BUT NO REVIEW OR APPELAL WILL BE ENTERTAINED BY THE BOARD.[New instruction introduced]

Delay condonation guidelines clarify authority limits and procedural conditions for late refund and loss carryforward claims. Updated CBDT guidelines allocate powers to entertain condonation of delay applications by designation according to claim magnitude, permit directing the jurisdictional assessing officer to enquire, require genuineness and hardship on merits, apply a statutory limitation period subject to exceptions for court-related delays and specified instruments, allow conditional acceptance of supplementary belated refund claims without interest, and empower the Board to examine grievances and issue directions while precluding review or appeal by the Board.