Verification of tax-returns for Assessment Years 2009-2010,
2010-2011, 2011-2012 2012-2013, 2013-2014 and 2014-2015 through EVC which are
pending due to non-filing of ITR-V Form and processing of such returns
Circular
No. 13/2016
Government
of India
Ministry
of Finance
Department
of Revenue (CBDT)
North
Block, New Delhi, Dated the 6th of May, 2016
Subject: - Verification of
tax-returns for Assessment Years 2009-2010, 2010-2011, 2011-2012 2012-2013,
2013-2014 and 2014-2015 through EVC which are pending due to non-filing of
ITR-V Form and processing of such returns-regd.-
Under the earlier system of e-filing, in tax-returns which were to
be filed electronically without a digital signature, taxpayer had to take
printout of ITR-V Form and send it to Centralised Processing Centre (’CPC’),
Bengaluru within 120 days of transmitting the data electronically. In view of
difficulties being faced by the taxpayers in the process, from time to time,
relaxation for filing the ITR-V for various Assessment Years was granted so
that process of filing the return could be completed. In law, consequences of
non filing the ITR-V within the time allowed is significant as such a return
is/can be declared Non-est in law and thereafter, all the consequences for
Non-Filing a tax return, as specified in the Act follow.
2. However, inspite of granting relaxation of time for submitting
ITR-V Form on various occasions, as mentioned in para above, it has been
noticed that a large number of such electronically filed returns still remain
pending with the Income-tax Department for want of receipt of a valid ITR-V
Form at CPC, Bengaluru from the taxpayers concerned.
3. The matter has been examined. With introduction of Electronic
Verification Code as one of the possible mode for filing the tax return from
the last financial-year, the verification of tax return, especially in those
cases where the taxpayer earlier had to compulsorily verify the return through
submission of ITR-V, has become much more convenient. Therefore, in order to
regularize the aforesaid returns which have either become Non-est or have
remained pending due to non- filing/non-receipt of respective ITR-V Form, the
Central Board of Direct Taxes (’CBDT’), in exercise
of powers under section 119(2)(a) of the Act, in case of returns
for Assessment Years 2009-2010, 2010-11, 2011-12, 2012-2013, 2013-2014 and
2014-2015 which were uploaded electronically by the taxpayer within the time
allowed under section 139 of the Act and which have remained incomplete due to
non-submission of ITR-V Form for verification, hereby permits verification of
such returns also through EVC. Such verification process must be completed by
31.08.2016. As an alternative to EVC, the taxpayer is allowed to send a duly
signed copy of ITR-V to the CPC, Bengaluru by this date by speed post. In such
cases, CBDT also relaxes the time-frame for 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 by 30.11.2016 and intimation of processing of
such returns shall be sent to the taxpayer concerned as per the laid down
procedure. In refund cases, while determining the interest, provision of
section 244A(2) of the Act would apply.
4. In situations where the taxpayer concerned had submitted the
ITR-V Form after the permitted time which was earlier being treated as
Non-est/declared Non-est and evidence of same is available with the Department,
the same shall be treated as valid compliance of this order and dealt with \
accordingly. However, this relaxation shall not apply in those cases, where
during the intervening period; Department has already taken recourse to any
other measure as specified in the Act for ensuring filing of tax return by the
taxpayer concerned after declaring the return as Non-est.
5. It is also clarified that this is the final opportunity being
provided to the taxpayers to regularize their pending income-tax returns
pertaining to the Assessment Year’s 2009-2010 till 2014-2015 which were filed
as per provisions of section 139 of the Act but were declared Non-est/have
remained pending for verification just for want of receipt of a valid lTR-V
Form at CPC, Bengaluru. In case the taxpayer concerned does not get his return
regularized by furnishing a valid verification (either EVC or ITR-V) till
31.08.2016, necessary consequences as provided in law for non-filing the return
may follow. In this regard, Principal DGIT(Systems) shall take all necessary
measures to duly inform the taxpayers which are proposed to be covered vide
this order to complete the verification process within the time being allowed.
The taxpayer concerned may also ascertain whether ITR-V has been received in
the CPC, Bengaluru or not by logging on the website of Income-tax
Department-https/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.
6. Hindi version to follow.
sd/-
(Rohit
Garg)
Deputy
Secretary to the Government of India
(F.No. 225/46/2016-ITA.II)
Source: https://irsofficersonline.gov.in/Documents/OfficalCommunique/1592016124202.pdf
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