{"id":13952,"date":"2019-09-14T12:10:02","date_gmt":"2019-09-14T06:40:02","guid":{"rendered":"http:\/\/itatonline.org\/info\/?p=13952"},"modified":"2019-09-14T12:10:02","modified_gmt":"2019-09-14T06:40:02","slug":"cbdt-directive-reg-processing-of-returns-u-s-1431-having-refund-claims","status":"publish","type":"post","link":"https:\/\/itatonline.org\/info\/cbdt-directive-reg-processing-of-returns-u-s-1431-having-refund-claims\/","title":{"rendered":"CBDT Directive Reg Processing Of Returns U\/s 143(1) Having Refund Claims"},"content":{"rendered":"<p>The Directorate of Income-tax (Systems) has issued an important directive dated 12.09.2019 on the subject of functionality for processing of returns having refund claims which were not processed within the time allowed u\/s 143(1) due to some technical or other reasons<\/p>\n<p><script async src=\"\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js\"><\/script><br \/>\n<!-- responsive --><br \/>\n<ins class=\"adsbygoogle\"\n     style=\"display:block\"\n     data-ad-client=\"ca-pub-6440093791992877\"\n     data-ad-slot=\"6406297397\"\n     data-ad-format=\"auto\"><\/ins><br \/>\n<script>\n(adsbygoogle = window.adsbygoogle || []).push({});\n<\/script> <\/p>\n<div class=\"journal2\"><a href=\"https:\/\/itatonline.org\/info\/cbdt-refunds-directive\/#blurbdl\">Click here to download the directive dated 12.09.2019<\/a><\/div>\n<blockquote><p>ITBA-Processing Instruction No 9<br \/>\nDIRECTORATE OFINCOME TAX(SYSTEMS)<br \/>\nARA Center, Ground Floor, E-2, [aandewalan Extens ion,<br \/>\nNew Delhi -11 0055<br \/>\nF.No. System\/ITBA\/ Instruction\/ITR Processing\/177\/16-17\/<br \/>\nTo,<br \/>\nDated: 12.09.2019<br \/>\nAll Principal Chief Commiss ioners of Income-tax\/ CCsIT<br \/>\nAll Principal Director Generals of Income Tax \/DGsIT<br \/>\nAll Principal Commissioners of lncome-tax\/Csl&#8217;T\/Cs IT(Admin &#038; TPS)<br \/>\nAll Principal Directors of Income Tax\/Ds IT<br \/>\nSir\/Madam,<\/p>\n<p>Subject: &#8211; Functionality for processing of returns having refund claims<br \/>\nwhich were not processed within the time allowed ujs 143(1) due to<br \/>\nsome technical or other reasons- reg.<\/p>\n<p>This is in reference to the subject mentioned above.<\/p>\n<p>2. References from the field formations and tax payers have been received in this<br \/>\nDirectorate informing that due to some technical reason or otherwise but not<br \/>\nattributable to the assessee, the valid returns filed by tax payers, could not be<br \/>\nprocessed within the time prescribed under section 143(1) of the Act. Due to which,<br \/>\nrefund due to the assessee could not be issued.<\/p>\n<p>3. To mitigate the genuine hardship being faced by the tax payers on this issue, the<br \/>\nCBDT, in exercise of powers conferred on it, under section 119 of the Act, has<br \/>\nrelaxed the time frame prescribed in second proviso to sub section (1) of secti on<br \/>\n143 till 31.12.2019, vide Order under se ct ion 11 9 of the Act dated 05.08.2019<br \/>\nissued through File N0225\/194\/2019\/ITA-I1. Therefore all concerned are requested to forward such references\/ proposals at the earliest to this directorate, for<br \/>\nthe enablement of processing of such time barred returns. The proposals for the<br \/>\nenablement of tim e barred processing must reach to the Directorate of Systems,<br \/>\nNew Delhi by 30.11.2019 so that these references can be processed well with in the<br \/>\ntim e period ending on 31.12.2019. It is also to clarify that in each such case, the<br \/>\nprocessing rights will be enabled by the ITBA team and subsequently, the<br \/>\nprocessing action has to be performed by the respective assessing officer. All<br \/>\nre ferences must be sent alongwith administrative a pproval of concerned<br \/>\nPCCIT\/ CCIT to this Direc torate. In the absence of administ rative a pproval of<br \/>\nCCIT, such reference s will not be considered.<br \/>\nThe following scheme and validation are prescribed in the above sa id Order.<br \/>\nPre-Conditions:<br \/>\n(i) Valid return for th e assessmen t years is fil ed under permi tt ed time limit u\/ s 139 or<br \/>\n142 (1).<br \/>\n(ii) Assessee has claimed refund in retu rn of income.<br \/>\n(iii) On computatio n, the resultant outcome is refund.<br \/>\n(iv) The returns of income should not have been remained unprocessed due to any reason<br \/>\nattributable to th e concerned assessee.<br \/>\n(v) The returns of incom e should not be under Scrutiny assessment in view of provisions<br \/>\nof su b- se ct io n (1 D) of section 143 of th e Act .<br \/>\nProcesses to be followed :<br \/>\n(i) Prio r adm inistrative approval of concern ed Pr.CCIT\/CCIT must be obtained for<br \/>\nprocessing of such eligible time-barred ret urns.<br \/>\n(ii) Once adminis tra tive approval is accor ded by the concerned PCCIT\/ CCIT, the<br \/>\nconcerned Pr.CIT\/ CIT woul d make refe rence to the Pro DGIT (Systems). to provide<br \/>\nnecessary enablement in system to the assessing officer on case to case basis.<br \/>\n4. In view of above Instru ction from CBDT. the field formations are requested to follow<br \/>\nfollowing process :-<br \/>\n(a) For the cases up to A.Y. 2006-07: Cases for these years will not be Processed in<br \/>\nSystem, The AO can process such time-barred re turns manually afte r obtaining prior<br \/>\napproval of concern ed Pr.CCIT\/ CCIT and th er eafter upload the int imation u\/s 143(1)<br \/>\nin ITBA thro ugh manual ord er upload functionality as explained in ITBA Assessment<br \/>\nInstr uction No 9 dated 07.05.201B. The administrative approval of Pr.CC IT\/CCIT may<br \/>\nITBA-Processing Instruction No 9<br \/>\nbe communicated by the PCITfCIT to the Pro DGIT(Systems) alongwith amount of<br \/>\nre fund claime d so that necessary enablerncnt in system to upload such intimation<br \/>\nmay be acti vated. The refund determined in the processing will be issued through<br \/>\nrefund banker<br \/>\n(b) For the cases of A. Yr. 2007-08 to 2015-16: Cases of th ese yea rs will be required to<br \/>\nbe pro cessed in AST. The administ rative approval of Pr.CCITfCCIT may be<br \/>\ncommun icate d by th e PCITf CIT to the Pro DGIT(Systems) so that necessary<br \/>\nenablement in system to upload such intimation may be activated. Thereafter<br \/>\nconcerned assessing officer will be able to process such time time bar red returns. The<br \/>\nre fund arising out of processing will be issued th rough refund banker.<br \/>\n(c) Cases ofA. Yrs. 2016-1 7 &#038; 2017-18 : For the AYrs . 2016-17 &#038; 2017-18 all the Paper<br \/>\nreturns and e-filed returns pushed to AO by CPC-ITR are required to be processed at<br \/>\nITBA as per process described in ITBA Processing Instructions issued so far. If any<br \/>\nsuch return is not processed, the process given in Para (b) is required to be followed.<br \/>\nAfter which th e necessary enablement will be activated in system. The AO are required<br \/>\nto enter or modify th e data and se nd the return to CPC-ITR for final computation and<br \/>\nissuance of refu nd.<br \/>\n(d) For the e-flled cases which were not transferred to AO and remained<br \/>\nunprocessed at CPC-ITR :<br \/>\nCases in which valid unp rocessed returns of income are lying with CPC, Bengaluru and<br \/>\nthe assessing officer is in receipt of request from the assessee seeking refund, the AO is<br \/>\nrequ ired to ve rify that all the pre-con ditio ns as per CBDT Inst ructions are com plied<br \/>\nan d obtain th e approval of Pr.CClTfCIT to process such time-barred returns.<br \/>\nThereafter, the reference along with approval of Pro CCITfCCIT will have to be<br \/>\nforwarded to CPC for further necessary action. The AO has to ensure that no<br \/>\nassessment orde r (Man ual or otherwise) is passed in such cases. Thereafter CPC\u2022ITR<br \/>\nwill process s uch cases and issue refund as per extant procedure,<br \/>\n5. The navigati on path for processing of such returns is given as und er:<br \/>\n(a) In AST\u2022 For th e return of A Yr. 2007-08 to 2015-16: To process such cases, AO has to<br \/>\nfetch the re quis ite return through the path &#8220;AST > Processing > Proc essi ng ufs<br \/>\n143(1)&#8217; .<br \/>\n(b) In ITBA- For the AYrs. 2016-17 &#038; 2017-18 : ITR Processing> Return Receipt Register<br \/>\n> View RRRfEnter Return Details<br \/>\n(c) Returns prior to A Yr. 2007-08: These returns are required to be processed manually<br \/>\nafter getting approval of Pro CCITfCCIT and upload in ITBA through manual order<br \/>\nupload functionali ty through the path &#8211;<br \/>\nGo to Assessme nt home page> Menu Manual Order Upload<br \/>\n6. The complete proced ure is elaborated in the user manual for the funct ion ality whi ch is<br \/>\navailable on ITBA for th e convenience of the users. This may be circulated amongs t all<br \/>\nITBA-Processing Instruction No 9<br \/>\nofficers working in your charge. With this, the var ious re presentations received from<br \/>\nfield format ions in th is regard sta nd disp osed off.<br \/>\n7. In case of any tec hnical difficulty being observed, users may immediately contact the<br \/>\nITBAhelpd esk .<br \/>\nA. URL of helpd csk of ITBA: http_:\/ \/itbahelpdesk.incometa x.net<br \/>\nB. Helpd esk number &#8211; 0120-28112 00<br \/>\nC. Email id : itba.helpdesk@jncomet ax.goy.in<br \/>\n8. It is further emphasized that a ll such cases should be examined on priority and<br \/>\nre fer ence as per prescribed procedure be sent to this Direc torate or to CPC-ITR<br \/>\nas the case may be , as soon as possible. It is expect ed that all officers may<br \/>\nhenceforth use the aforesaid process, wherever required, while redressing the<br \/>\ngrievance of tax payers seeking refund where relevant returns could not be<br \/>\nprocessed due to reasons not attributable to the assessee.<br \/>\n9. This is issued with the prior approval of ProDGIT (Systems).<br \/>\nYours sincerely,<br \/>\n(Sukes h Kumar Jain)<br \/>\nCommissioner of Income Tax (ITBA)<br \/>\nDirectorate of Systems, New Delhi<\/p><\/blockquote>\n","protected":false},"excerpt":{"rendered":"<p>The Directorate of Income-tax (Systems) has issued an important directive dated 12.09.2019 on the subject of functionality for processing of returns having refund claims which were not processed within the time allowed u\/s 143(1) due to some technical or other reasons<\/p>\n<div class=\"read-more\"><a href=\"https:\/\/itatonline.org\/info\/cbdt-directive-reg-processing-of-returns-u-s-1431-having-refund-claims\/\">Read more &#8250;<\/a><\/div>\n<p><!-- end of .read-more --><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1,7],"tags":[],"class_list":["post-13952","post","type-post","status-publish","format-standard","hentry","category-all-information","category-others"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/posts\/13952","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/comments?post=13952"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/posts\/13952\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/media?parent=13952"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/categories?post=13952"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/tags?post=13952"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}