ORDER [F.NO. 225/25/2010/ITA-II] — /ita ii order f.no. 225/25/2010/ita ii dated 10 2 2011

What this is

ORDER [F.NO. 225/25/2010/ITA-II] was issued by the Central Board of Direct Taxes on 10 February 2011. Its subject is /ita ii order f.no. 225/25/2010/ita ii dated 10 2 2011.

This is an extension of time. It moves a date that the Act or the Rules otherwise fix, and it does so only for the compliance and the period it names — not for anything else that happens to fall due at the same time.

What it does

Extends, under section 119(2)(b), the time for filing Form ITR-V in respect of returns for assessment year 2010-11 filed electronically without digital signature on or after 1 April 2010. Such a form may be filed up to 31 July 2011 or within 120 days from the date of uploading the electronic return data, whichever is later.

Why it was issued

The direction is issued to mitigate the hardship and grievance of taxpayers who were prevented by reasonable causes from filing Form ITR-V in time.

Who it reaches

Taxpayers who filed electronically without a digital signature for assessment year 2010-11
Taxpayers whose Form ITR-V did not reach the Centralised Processing Centre
Practitioners checking whether a client's return of that year was validly verified

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.

Under the 1961 Act	Now
s.119	s.239

The instrument, as the Board published it

The words below are the department’s own, reproduced from its published text. Where the department’s copy carried a publisher’s notes after the instrument, those are not reproduced.

INCOME-TAX ACT

ORDER
Section 119 of the Income-tax Act, 1961 - Instructions to subordinate authorities - Order under section 119(2)(b) regarding extension of time-limit for filing ITR-V forms for A.Y. 2010-11

ORDER [F.NO. 225/25/2010/ITA-II], DATED 10-2-2011

In exercise of its powers under section 119(2)(b) of the Income-tax Act, 1961, the Central Board of Direct Taxes (CBDT) hereby extends the time limit for filing ITR-V forms relating to income-tax returns for A.Y. 2010-11 filed electronically (without digital signature) on or after 1st April, 2010. These ITR-V forms can now be filed upto 31st July, 2011 or within a period of 120 days from the date of uploading of the electronic return data, whichever is later. This direction is issued to mitigate the hardship and grievances of the tax payers who have been prevented by reasonable causes to file the ITR-V in time.

nn

What to watch

The later of the two limbs applies, so a return uploaded late in the period retained its full 120 days.
The relief covers only assessment year 2010-11 returns uploaded on or after 1 April 2010.
The outer date of 31 July 2011 has passed and the order is spent.
Without a valid Form ITR-V the electronic return is not verified, so the order goes to the validity of the return itself, not merely to a procedural lapse.

Where you meet it

Where an assessment year 2010-11 electronic return is treated as never having been filed for want of a timely Form ITR-V.

On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

Circular No. 6/2026 — Condonation of delay in filing Form No. 10AB electronically for approval under clause(ii) of the first proviso to sectio 2 July 2026
Circular No. 2/2026 — Order under section 119 of the Income-tax Act, 1961 for extension of timeline for issuance of tax deducted at source (TD 25 March 2026
Circular No.15/2025 — Extension of timelines for filing of various reports of audit and income tax returns ITRS for the assessment year 2025 2 29 October 2025
Circular No. 10/2025 — Relaxation of time limit for processing of returns of income filed electronically which were incorrectly invalidated by 28 July 2025
Circular No. 7/2025 — Relaxation of time limit for processing of valid returns of income filed electronically pursuant to order u/s 119(2)(b) 25 June 2025
Circular No. 6/2025 — Extension of due date for furnishing return of income for the Assessment Year 2025-26 27 May 2025

← Circular No. 402/92/2006-MC (03 of 2011) · Circular No. No.402/92/2006-MC (02 of 2011) →

A circular binds the department, not you and not a court. The Board issues a circular to its own officers. An assessee may hold the department to a circular that helps him; the department cannot hold an assessee to one that hurts him, and the Tribunal and the courts decide the law for themselves.

Source: the Income Tax Department’s own published text — its page for this instrument.