Steps to clear the pendency of processing of Paper Returns or E-returns transferred by CPC-ITR due to verification of relief claimed u/s 90/90A or 91 of the Income Tax Act, 1961.
ITBA-ITR Processing Instruction No – 10
DIRECTORATE OF INCOME TAX (SYSTEM)
ARA Center, Ground Floor, E-2, Jhandewalan Extension,
New Delhi – 110055
F.No. Pr. DGIT(S)/ITBA/ITR Processing/112/16-17/
Dated: 18.02.2020
To
All Principal Chief Commissioners of Income-tax/ CCsIT
All Principal Director Generals of Income Tax / DGsIT
All Principal Commissioners of Income-tax/CsIT/CsIT(Admin & TPS)
All Principal Directors of Income Tax/DsIT
Subject: Processing of Returns filed during Financial Year 2018-19 u/s 139, in response to notice u/s 142(1) or u/s 119(2)(b) of the I. T. Act, getting time barred for processing u/s 143(1) of the I. T. Act, on 31-03-2020–Regarding.
Sir/Madam,
This is in reference to the subject mentioned above. Assessing Officers shall take following steps to clear the pendency of processing of Paper Returns or E-returns transferred by CPC-ITR due to verification of relief claimed u/s 90/90A or 91 of the I. T. Act or otherwise:
1. Valid Paper Returns: Assessing Officers must complete the data entry of all paper returns filed by eligible taxpayers and push the data for processing by CPC-ITR. For paper returns filed by non-eligible taxpayers e.g., Non-Super Senior Citizen claiming refund, these are to be invalidated by AO instead of modifying the values in Data entry forms, as ultimately these returns will be marked as defective u/s 139(9) of the I. T. Act by CPC-ITR while processing the same. Therefore, AO must ensure accuracy in digitisation of paper ITRs in ITBA.
2. E-returns for AY 2017-18 or 2018-19 transferred by CPC: Assessing Officers need to verify the e-returns transferred by CPC-ITR for verification of relief u/s 90/90A or 91 of the I. T. Act upon transfer of rights by CPC-ITR. In such cases, after taking suitable action, AO needs to submit these returns to CPC-ITR for processing.
3. Return filed in response to Notice u/s 142(1) of the I.T.Act : It is seen that more than 2 lakhs of returns are filed by taxpayers in e-filing portal. These returns are transferred by CPC-ITR to AO for the purpose of validating the returns filed in response to notice u/s 142(1) of the I.T.Act. For the purpose of validating and to avoid mistake by AO due to overlooking of facts of returns, following field is added in Return Receipt Register -› Basic Return Details Screen:
– Latest compliance date for filing return u/s 142(1) of the I.T.Act allowed by AO: This field will be mandatory in addition to Notice Date where return is filed u/s 142(1) of the I.T.Act.
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- If filing date of return u/s 142(1) of the I.T.Act is greater than the Latest Compliance Date for filing return u/s 142(1) of the I.T.Act allowed by AO then such returns will be marked as invalid on saving the return data.
- If filing date of return u/s 142(1) of the I.T.Act is less than or equal to the Latest Compliance Date for filing return u/s 142(1) of the I.T.Act allowed by AO then such returns will be treated as valid and can be submitted by AO for processing u/s 143(1) of the I.T.Act.
Note:- All returns filed u/s 142(1) of the I.T.Act, will be marked as invalid by the system, if AO does not take any action on or before 22-02-2020. However, AO may be able to validate such returns again after entering the mandatory details as mentioned above.
4. Returns filed u/s 119(2)(b) of the I.T.Act, during financial year 2018-19: The Assessing Officer should enter the condonation details for validating such returns prior to be submitting the same to the CPC-ITR for processing.
Note:- All returns filed u/s 119(2)(b) of the I T Act, will be marked as invalid by the system, if AO does not take any action on or before 22-02-2020. However, AO may be able to validate such returns again after entering the condonation order details.
5. All Assessing Officers must note that the returns pushed for processing u/s 143(1) of the I T Act, will be subject to the following:
-Prima Facie Adjustment for Paper Returns: AO needs to issue notice in this regard and also modify the data entered to enable processing by CPC-ITR.
-Defective Paper Returns: Paper returns marked as defective by CPC-ITR needs to be either corrected for any data entry mistake or are to be marked as The AO may issue notice u/s 139(9) for this purpose.
-For e-returns the PFA notices or defective notices will be issued by CPC-ITR and taxpayers are required to respond or file return u/s 139(9) within 15 days from the date of service of notice. Once new e-return is filed then same will be transferred back to AO and he needs to re-submit the same to CPC-ITR.
-The Assessing Officer will be required to approve the refund or Demand determined by CPC-ITR in order to complete the processing and release of refund (after arrear demand adjustment u/s 245) by CPC-ITR.
-Refunds cases will be subject to Range approval or subject to 241A compliance, therefore concerned authorities, AO, Range Head and PCIT must complete their approval pendency by 28-02-2020.
6. Users are advised to contact helpdesk in case of any issues in respect of ITBA.
a. URL of helpdesk – http://itbahelpdesk.incometax.net
b. Help desk number — 0120-2811200 (new)
c. Email ID — itba.helpdesk@incometax.gov.in
d. Help desk Timings — 8.30 A.M. — 7.30 P.M. (Monday to Friday).
7. This issues with prior approval of the Pr. DGIT(Systems), Delhi.
Yours faithfully,
(Ashim Kumar Modi)
Commissioner of Income Tax (ITBA)
Directorate of Income Tax (Systems), Delhi
Sir, My IT return for the financial year 2013 to 2014 with a refund for Rs 17K is not yet processed. I raised grievance online last year. But the status of my grievance showing “Process Pending” till then.
What should I do? To whom to approach?