Circular 4/2014, dated 10-2-2014

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Government of India Ministry of Finance Department of Revenue CentralBoardofDirect Taxes Circular ov, I North Bl< D{tedthe 10trofF Q14 New ruary for o f t a I s 9 ntre and in was CPC CPC g t o Subiech- Non-Filing of ITR-V in returns with refund claims-relax{tion of time- ITR-Vand processingof such returns -regarding. Several instances of grievances havecometo the noticeof the Board tating that a nu ically filed signature in accordance with procedure laid down underthe Income-taxAct,tq6l ('Act,),were assuchreturnsbecame non-est in law in view of Circular No.3 of 2009of CBD1dated 21.05.09. ^ - r 4 n ^ f ! r - - - . r ^ . ] and 10 of the said Circular laid down that ITR-Vhad to be furnishedto the fentralised prescribed time-frame, the sameprobabtycould not reachCPC and thus such rfeturns became ITR-Vwas required to be sent through (ordinary) post at a 'post box' addrjess, there were receiptswith the concernedsendersin support of their claim of having fufnished ITR-V to prescribed time limit. Z. Subsequently CBDTextendedthe time-limit for filing ITR-V (relatinp to Income-tax electronically without digital signaturefor AY 2009-2010)upto 31..12.2010 dr 120 days from filing,whicheverwas later. It also permitted sendingof ITR-Veither by ordin{V or speedpost However, for the AY 2009-10,somecases were still reportedwhere return wasideclared non-est the d to the e t o receipt of ITR-V by CPCeven within such extendedtime-frameand conseqriently the refund so continue to remainheld up.

3. Likewise, for AY's 2070-11, and 201.1-L2, thoughrelaxation of time for furnishingITR-V by DirectorGeneral of IncomeTax (systems), it has beerinoticedthat a large dumber of such filedreturnsstill remainpendingwith Income-tax Department for want of receiptof valid ITR-V cPc.

4. The matter has been examined. In order to mitigate the grievances of th( taxpayers perta receiptof tax refunds,CentralBoardof DirectTaxes, in exercise of powersundert sectioni.1,g(Z)( of th herebyfurther relaxesand extends the datefor filing ITR-VForm for Assesstn{ntyears ZOOg-l 201 and 2011'12 till 31.03.2014for returnse-Filed with refundclaimswithin thq dme allowedu 139 of the Act The taxpayerconcernedmay send a duly signedcopy of ITR-Vto the CpCby s d a

$peedpOst In suchcases, central Boardof DirectTaxes also relaxes the time-frameof issuing as provided in second provisoto sub section

(1) ofsection143 ofthe Actand directsthatsuc be processed within a period of six months from end of the month in which ITR-V is r intimation ofprocessing ofsuch returns shall be sent to the assessee concerned as per laid do suchrefunds. Provision of sub-section (2J of section244Aofthe Act wourdapptywhile determining I i rnrereston I I 6' The taxpayerconcerned may ascertain whetherITR-Vhas beenreceivedin the cpc, not by loggingon the websiteof Income-tax Departmen t - http:/incometaxefiring.gov.in/e,- v Receiptstatus.htmlby entering PAN No. and Assessment year or e-Filing Acknowl ur tr_rurnt,AcKnowledgemdnt N Alternatively' status of ITR-v could also be ascertained at the above website under ,click t e inti 5. Returns'/Forms'after loggingin with registered e-Filingaccount. In caseITR-v has not belen received the prescribed time' status will not be displayed and further steps would be required to be mentioned above.

7. Hindi versionto follow. Copyto: ber. vrcw rg) dia ID ,request for uploading on Departments website rncome-tax issuePress-Note for givingwide coverage to the ab All Officers and Technical Sections of CBDT Directorof Incometax flnv.)/lT&Audit/Vigilance/lnv./RSp&pR,/Recovery ?I..D^t."-._,of of Inspection fpb,pU, ruewrjettrj"-"- C&AG of India Asst..Director of Inspection (Bulletin), New Delhi ,J 6. Legal Aclviser, Ministryof Law& Justice, New Delhi Direcror of Income tax (O&MS), N., D;ihl--' .'-" ulrector General, NADT ITCC-Division of CBDT(3 copies) NlC,M/o-Finance for upto"ding on website ?",r1":.: Cellfor uploading on IRSOfficers website GuardFile VE 5 .

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76. I I I I I I Deputy Secretaryto the Governmentof I