Processing of returns filed in F.Y. 2013-14 getting time barred on 31-3-2015 on online TMS in ITD Application

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....ases could not be processed in AST. The reasons submitted by field formations are broadly categorized as under: 1.1 Category 1 : In this category of cases, the PAN is a genuine and the returns are not processed in the CPC/AST due to technical hindrances as mentioned below. (i)     PAN under migration (ii)    PAN is deleted in de-duplication process (i....

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....acilitate the processing of cases falling in category 1 and category 2 above, the CBDT approved the processing of such cases in Online TMS. The cases falling in category 1 & 2 are different in nature having different system related challenges. Therefore, two separate functionalities namely "Online TMS" (category 1) and "Online TMS" (category 2) has been developed. The key features of which are des....

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.... a genuine PAN, therefore, credits of taxes will be given online through system. (v)    The cases can be processed through this functionality only after the return is not available in AST. Therefore, the AO has to delete the return in AST before initiate processing under this category. The path for the same is AST → TMS → Online TMS-Category 1. 4. Online TMS(categ....