The CBDT issued Order vide F. No.225/205/2024/ITA-II dated June 09, 2025, extended the deadline to process valid electronically filed income tax returns under section 139 for AY 2023-24, where the intimation under section 143(1) was delayed. Such returns can now be processed, and intimation issued by 30.11.2025. However, this relaxation doesn’t apply to returns under scrutiny or unprocessed due to taxpayer-related issues. Additionally, no refunds will be issued if PAN-Aadhaar is not linked, as per Circular No.03/2023 dated 28.03.2023.
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.
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.
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.
This may be brought to the notice of all for necessary compliance.
The Order can be accessed at: https://incometaxindia.gov.in/news/order-119-2-a-of-the-ita1961-misccomm-9-6-25.pdf
