Circular No. 04/2014, F.No. 225/198/2013-ITA.II, dated 10th February, 2014
Non-Filing
of ITR-V in returns with refund claims-relaxation of time- limit for filing
ITR-V and processing of such returns -regarding.
Several
instances of grievances have come to the notice of the Board stating that a
large number of returns-of-income for Assessment Year (‘AY’) 2009-2010, which
were electronically filed without a digital signature in accordance
with procedure laid down under the Income-tax Act, 1961(‘Act’), were not
processed as such returns became non-est in law in view of Circular No. 3 of 2009 of CBDT dated 21.05.09.
Paragraphs 9 and 10 of the said Circular laid down that ITR-V had to be
furnished to the (Centralised Processing Centre
(‘CPC’), Bengaluru by post within 30 days from the date
of transmitting the data electronically and in case, ITR-V was furnished after
the stipulated period or not furnished, it was deemed that such a return was
never furnished. It was claimed by some of the taxpayers that despite sending
ITR-V through post to CPC within prescribed time-frame, the same probably could
not reach CPC and thus such returns became non-est. Since ITR-V was required to
be sent through (ordinary) post at a ‘post box’ address, there were no despatch
receipts with the concerned senders in support of their claim of having
furnished ITR-V to CPC within prescribed time limit.
2. Subsequently CBDT extended the
time-limit for filing ITR-V (relating to Income-tax returns filed
electronically without digital signature for AY 2009-2010) upto 31.12.2010 or
120 days from the date of filing, whichever was later. It also permitted
sending of ITR-V either by ordinary or speed post to the CPC. However, for the
AY 2009-10, some cases were still reported where return was declared non-est
due to non-receipt of ITR-V by CPC even within such extended time-frame and
consequently the refund so arising continue to remain held up.
3. Likewise, for AY’s 2010-11, and
2011-12, though relaxation of time for furnishing ITR-V was granted by Director
General of Income Tax (systems), it has been noticed that a large number of
such electronically filed returns still remain pending with Income-tax
Department for want of receipt of valid ITR-V Certificate at CPC.
4. The matter has been examined. In
order to mitigate the grievances of the taxpayers pertaining to non-receipt of tax refunds, Central Board of Direct Taxes, in exercise of
powers under section 119(2)(a) of the Act, hereby further relaxes
and extends the date for filing ITR-V Form for Assessment years 2009-10,
2010-11 and 2011-12 till 31.03.2014 for returns e-Filed with refund claims within the time allowed under section
139 of the Act The taxpayer concerned may send a duly signed copy of ITR-V to
the CPC by this date by Speed post. In such cases, central Board of Direct
Taxes also relaxes the time-frame of issuing the intimation as provided in
second proviso to sub section (1) of section 143 of the Act and
directs that such returns shall be processed within a period of six months from end of the month in which ITR-V
is received and the intimation of processing of such returns shall be sent to
the assessee concerned as per laid down procedure.
5. Provision of sub-section (2) of
section 244A of the Act would apply while determining the
interest on such refunds.
6. The taxpayer concerned may ascertain
whether ITR-V has been received in the CPC, Bengaluru or not by logging on the
website of Income-tax Department – http://incometaxefiling.gov.in/e-Filing/Services/ITR-VReceipt Status.html by entering PAN No. and Assessment year or e-Filing
Acknowledgement Number. Alternatively’ status of ITR-V could also be
ascertained at the above website under ‘Click to view Returns/Forms’ after
logging in with registered e-Filing account. In case ITR-V has not been received
within the prescribed time’ status will not be displayed and further steps
would be required to be taken as mentioned above.
7. Hindi version to follow.
0 comments:
Post a Comment