Processing of returns filed in F.Y. 2015-16 getting time barred on 31.03.2017 on Online TMS in ITD Application – regarding
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....DGIT(S)/DIT(S)-3/AST/TMS/ONLINE/27-D/2016-17 DATED 17-3-2017 Subject : Processing of returns filed in F.Y. 2015-16 getting time barred on 31.03.2017 on Online TMS in ITD Application - regarding. As you are aware that returns furnished by the assessees during the FY 2015-16 are pending for processing under section 143(1) and the limitation date for the same is 31-3-2017. In this regard, to....
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....; PAN is not available. (iii) Name in PAN database does not match with Return name. (iv) Return with one PAN issued to two different entities OR someone filing a return quoting the PAN of original holder and this wrong return is processed first in AST/CPC/TMS , therefore the System will not allow processing of original PAN holder. (v) Any other contingency in AST not all....
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....urns with PAN out of Jurisdiction, deleted PAN, PAN under de-duplication, PAN under restoration etc. can be processed on this System. (iii) The AO having return of Income can process returns till the command for integration of this data to AST is given by the jurisdictional A.O. Once data has been integrated with AST, all future actions can be performed by the A.O. having PAN jurisdiction....
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....ever, the processed data of this category of cases will be available online in ITD in standalone form. It will be compulsory for the Assessing Officer to mention the reason which compelled him to use this facility. It is presumed that the AO has initiated the communication with Assessee for obtaining correct PAN or getting the PAN data corrected through NSDL/UTIISL. However, it is pertinent to men....
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