CBDT extends Processing Deadline for AY 2023-24 ITRs Filed Under Section 139 of the IT Act to 30.11.2025: The Central Board of Direct Taxes (CBDT), through Order F.No.225/205/2024/ITA-II dated June 9, 2025, has extended the deadline for processing electronically filed income tax returns (ITRs) for Assessment Year (AY) 2023-24 under Section 139 of the Income-tax Act, 1961. Using its powers under Section 119(2)(a), the Board has relaxed the time limit specified in Section 143(1), allowing valid ITRs, where the intimation period has lapsed, to be processed by November 30, 2025. However, this extension excludes returns selected for scrutiny or those unprocessed due to issues attributable to the assessee. Additionally, refunds will not be issued for cases where PAN-Aadhaar linkage is incomplete, as per Circular No. 03/2023. Taxpayers and relevant authorities are directed to ensure compliance with these provisions.
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
North Block
F.No.225/205/2024/ITA-II Dated: 9th June, 2025
Subject: – Order u/s 119(2)(a) of the Income-tax Act,1961 regarding processing of returns filed u/s 139 of the Income-tax Act, 1961 beyond the prescribed time limit – reg.
Central Board of Direct Taxes (‘the Board’), in exercise of its powers under section 119(2)(a) of the Income-tax Act,1961 (the Act), hereby relaxes the time-frame prescribed in second proviso to sub-section (1) of section 143 of the Act and directs that electronically filed valid returns of income filed u/s 139 of the Act for Assessment Years (AY) 2023-24, for which date of sending intimation under sub-section (1) of section 143 of the Act has lapsed, shall be processed now and intimation under sub-section (1) of section 143 of the Act shall be sent to the assessee concerned by 30.11.2025.
2. The relaxation accorded above shall not be applicable to the following returns:
a. returns selected in scrutiny;
b. returns remain unprocessed for any reason attributable to the assessee.
3. In cases where PAN-Aadhaar is not linked, refund of any amount of tax or part thereof, due under the provisions of the Act shall not be made as laid down in Circular No.03/2023 dated 28.03.2023 vide F.No.370142/14/2022-TPL.
4. This may be brought to the notice of all for necessary compliance.
(Dr. Castro Jayaprakash.T)
Under Secretary to the Government of India
Copy for information to: –
i. Chairman (CBDT) and all Members of CBDT
ii. All Pr.CCsIT/DsGIT
iii. DGIT(Systems), Delhi & DGIT (Systems), Bengaluru with request for further necessary action in the matter
iv. ADG (TPS)-1 and ADG (TPS)-2. Directorate of Admin & Taxpayers Services, Delhi.
v. ADG (Systems)-4 with request for uploading on department’s official website
vi. JCIT, Database Cell for uploading on IRS Officers website
vii. Guard file
(Dr. Cast Jayaprakash.T)
Under Secretary to the Government of India
