Processing of Expired ITRs for AY 2023-24 Till 30 Nov 2025

CBDT Allows Processing of Expired ITRs for AY 2023-24 Till 30 Nov 2025
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.

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 (AV) 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.

Summary:

• What’s Relaxed: CBDT has allowed processing of valid ITRs filed under Section 139 for AY 2023–24, where the time limit under Section 143(1) had expired.
• New Deadline: Intimations under Section 143(1) can now be sent by 30.11.2025.
• Exceptions: This relaxation does not apply to:
  • Returns selected for scrutiny.
  • Returns pending due to taxpayer-related issues.
• PAN-Aadhaar Linking: No refund will be issued where PAN is not linked with Aadhaar (as per Circular No. 03/2023 dated 28.03.2023).

Notification

Also Read:

1. Recommendations of the 55th Meeting of the GST Council
2. Changes in GST and Income Tax during the Financial Year 2024-25
3. TDS and TCS provisions applicable from April 1, 2025
4. Rationalizing TDS: A Deep Dive into Budget 2025’s Proposals

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Go To Finance Bill 2025

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2. Calculation of Income Tax FY 2024-25 | Old vs New Regime | For Salaried Employees

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