Processing of returns with refund claims under Section 143(1) of the Income-Tax Act, 1961 beyond the prescribed time limits in non-scrutiny cases

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....xes North Block, New Delhi Dated:  5 July, 2021 Order under Section 119 of the Income-Tax Act, 1961 Processing of returns with refund claims under Section 143(1) of the Income-Tax Act, 1961 beyond the prescribed time limits in non-scrutiny cases It has been brought to the notice of the Central Board of Direct Taxes ('Board') that due to certain technical issues or for o....

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....ayers, Board had earlier issued instructions/orders u/s 119 of the Act from time to time relaxing the prescribed statutory time limit for processing of such validly filed returns with refund claims in non-scrutiny cases. As per the earlier order dated 10th July 2020, time frame was given till 31.10.2020 to process such returns with refund claims. 3. The matter has been re-considered by Board in....

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.... the Act including issue of refund shall also follow as per the prescribed procedures. To ensure adequate safeguards, it has been decided that once administrative approval is accorded by the Pr.CCIT/CCIT, the Pr.CIT/CIT concerned would make a reference to the DGIT(Systems) to provide necessary enablement to the Assessing officer on a case to case basis. 4. The relaxation accorded above shall no....