Circular No. 04/2014
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
North Block, New Delhi
Dated the 10th of February, 2014
Subject: – Non-Filing of ITR-V in returns with refund
claims-relaxation of time-limit for filing ITR-V and processing of such
returns -regarding.
Several instances of grievances have come to the notice of the Board
stating that a large number of returns-of-income for Assessment Year
(‘AY’) 2009-2010, which were electronically filed without a digital
signature in accordance with procedure laid down under the Income-tax
Act, 1961 (‘Act’), were not processed as such returns became non-est in
law in view of Circular No. 3 of 2009 of CBDT dated 21.05.09. Paragraphs
9 and 10 of the said Circular laid down that ITR-V had to be furnished
to the Centralised Processing Centre (‘CPC’), Bengaluru by post within
30 days from the date of transmitting the data electronically and in
case, ITR-V was furnished after the stipulated period or not furnished,
it was deemed that such a return was never furnished. It was claimed by
some of the taxpayers that despite sending ITR-V through post to CPC
within prescribed time-frame, the same probably could not reach CPC and
thus such returns became non-est. Since ITR-V was required to be sent
through (ordinary) post at a ‘post box’ address, there were no despatch
receipts with the concerned senders in support of their claim of having
furnished ITR-V to CPC within prescribed time limit.
2. Subsequently CBDT extended the time-limit for filing ITR-V (relating
to Income-tax returns filed electronically without digital signature for
AY 2009-2010) upto 31.12.2010 or 120 days from the date of filing,
whichever was later. It also permitted sending of ITR-V either by
ordinary or speed post to the CPC. However, for the AY 2009-10, some
cases were still reported where return was declared non-est due to
non-receipt of ITR-V by CPC even within such extended time-frame and
consequently the refunds so arising continue to remain held up.
3. Likewise, for AY’s 2010-11 and 2011-12, though relaxation of time for furnishing ITR-V was granted
by Director General of Income Tax (Systems), it has been noticed that a
large number of such electronically filed returns still remain pending
with Income-tax Department for want of receipt of valid ITR-V
Certificate at CPC.
4. The matter has been examined. In order to mitigate the grievances of
the taxpayers pertaining to non receipt of tax refunds, Central Board of
Direct Taxes, in exercise of powers under section 119(2)(a) of the Act,
hereby further relaxes and extends the date for filing ITR-V Form for
Assessment Years 2009-10, 2010-11 and 2011-12 till 31.03.2014 for
returns e-Filed with refund claims within the time allowed under section
139 of the Act. The taxpayer concerned may send a duly signed copy of
ITR-’V’ to the CPC by this date by speed post In such cases, Central
Board of Direct Taxes also relaxes the time-frame of issuing the
intimation as provided in second proviso to sub section (1) of Section
143 of the Act and directs that such returns shall be processed within a
period of six months from end of the month in which ITR-V is received
and the intimation of processing of such returns shall be sent to the
assessee concerned as per laid down procedure.
5. Provision of sub-section (2) of section 244A of the Act would apply while determining the interest on such refunds.
6. The taxpayer concerned may ascertain whether ITR-V has been received
in the CPC, Bengaluru or not by logging on the website of Income-tax
Department – http:/incometaxefiling.gov.in/e-Filing/Services/ITR¬V
Receipt Status.html by entering PAN No. and Assessment Year or e-Filing
Acknowledgement Number. Alternatively, status of ITR-V could also be
ascertained at the above Website under ‘Click to view Returns/Forms’
after logging in with registered e-Filing account. In case ITR-V has not
been received within the prescribed time, status will not be displayed
and further steps would be required to be taken as mentioned above.
7. Hindi version to follow.
sd/-
(Rohit Garg)
Deputy Secretary to the Government of India
Source: http://law.incometaxindia.gov.in/DIT/Circulars.aspx
The working hour of CGHS dispensaries in Delhi & NCR changed to 8.00 AM to 3.00 PM
w.e.f. 1st April, 2013 across the country, except in case of six
dispensaries in Delhi which are working for 24 hours a day. Working
hours of CGHS dispensaries were revised with a view to ensure optimum
utilization of scarce manpower resources of CGHS to improve the
functioning of CGHS and also the satisfaction level of CGHS
beneficiaries. Doctors are now able to devote more time towards patient
care with revised working hours of 8.00 AM to 3.00 PM.
