INCOME TAX

INSTRUCTION NO.18/2013

F. No. 225 / 196 /2013-ITA.II

Government of India

Ministry of Finance

Department of Revenue(CBDT)

North Block, New Delhi

dated the 17^th of December, 20L3

To

All Chief Commissioners of Income Tax

All Directors General of Income Tax

Sir/Madam,

Subject - Issue of Intimation under section 143(1) of Income Tax Act, 1961 beyond time-regarding.

Several instances have come to the notice of the Board where due to certain technical or other reasons (which inter-alia included wrong migration of PAN and delayed release of returns by the Centralized Processing Cell to the jurisdictional authorities), intimation in refund cases could not be sent to the concerned assessees within the time-frame as prescribed in second proviso to sub-section (1) of section 143 of the Income-tax Act, 1961 ('Act'). This has caused grievances as assessees are unable to get their legitimate refunds in accordance with provisions of Act, although the delay is not attributable to them.

2. The matter has been examined. Central Board of Direct Taxes, by virtue of power vested in it under section 119(2)(a) of the Act, hereby relaxes the time-frame prescribed in second proviso to sub-section (l) of section 143 of the Act in those cases where the return- of-income was filed by the assessee in accordance with provisions of section 139/142(1) of the Act, but due to technical or other reasons not attributable to such assessees, the date of of sending intimation under section 143(1) of the Act has lapsed before 01-04-2013. In such cases, Central Board of Direct Taxes directs that such returns shall be processed and intimation of processing of such returns shall be sent to the assessee concerned by the Assessing Officer in accordance with provisions of section 143 of the Act notwithstanding the time-limit prescribed in second proviso to sub-section (1) of that section.

3. The progress of disposal of such cases shall be monitored by the Addl./Joint C1T.

4. It is reiterated that this Instruction shall only apply to those cases where a valid return-of-income was filed as per provisions of the Act with refund claim, but the same remained pending beyond the prescribed date due to reasons not attributable to the assessee. Further, this relaxation shall not be applicable to those cases where either demand is shown as payable in the return-of-income or as a result of processing beyond the date as prescribed in second proviso to sub-section (1) of section 143, demand is determined as payable.

5. This should be immediately brought to the notice of all officers working in your region.

Yours faithfully

(Rohit Garg)

Deputy Secretary to the Government of India