• Feb 15,2022
  • 63

CBDT Extends The Date For The Processing Of Income Tax Returns With Refund Claims Till 30th November 2021

Timelines for filing the returns have been prescribed under the Income-tax law in India.

Taxpayers do make several claims in their returns like a refund, carry forward of losses, and more. And, if the returns are not filed, the same cannot be claimed by the taxpayer.

Does this mean that if anyone fails to file this return within the due date because of some unavoidable reasons, they lose their claim to a refund?

No, not exactly! The income tax law empowers CBDT (Central Board of Direct Taxes) to authorize income tax officers to accept such returns claiming refund, exemption, etc. even after the expiry of due dates.

The decision to extend the due date for filing Income Tax Return refund claims has been taken. So, if you want to process the refund claims to the Income Tax department, don’t worry!  Credence Corporate Solutions will help you understand this in detail.

Recently, the Central Board of Direct Taxes, CBDT has notified a new scheme vide under section 119 of Income Tax Act 1961 to extend the time limit to process the returns with refund claims under section 143(1) of the Act beyond the prescribed time in non-scrutiny cases for all the validly filed returns up to Annual Year 2017-18 to 30th November 2021.

This order reads that the extension to the taxpayers is given in order to mitigate the genuine hardship being faced by them on the issue of non-processing of returns with refund claims. Earlier, vide an order on dated 5.07.2021, the time limit to process such returns with refund claims was extended till 30.9.2021.

However, the matter has been reconsidered by the Board in view of pending taxpayers’ grievances related to the issue of refund, and to mitigate genuine hardship being faced by the taxpayers on this issue, the board has issued this relaxation. All other contents of the said order under section 119 of the Act dated 05.07.21 will remain unchanged.

According to this, any relief or claim will be allowed only if the below conditions are fulfilled:

  • The income of any person is not taxable in the hands of any other person under the Income Tax Act.
  • On refund claims, you will not be paid any interest.
  • The refund claim must be due to excess of TDS or the self-assessment tax or advance tax, and no other reason. After receiving the application, the authorities will satisfy themselves with the proper investigation to check if the claim is genuine and reasonable.

This benefit is available only to those ITRs which could not be processed and which has become time-barred. As per the order dated 5.07.2021, and as applicable in this order, the relaxation accorded above will not be applicable to the following returns:

(a)The returns selected in scrutiny.

(b) The returns which remain unprocessed, where either demand is shown as payable in the return or is likely to arise after processing it.

(c) The returns remain unprocessed for any reason attributable to the assessee.


Credence Corporate Solutions understands that you may not have time to file returns or claim for refunds as your schedule might be hectic.

So, we come forward to help our clients with preparing and submitting the documents related to refund claims on your behalf.


We will complete all the processes step-by-step necessary to complete your ITR refund claims through the official website of income tax department.  We help our clients to check refund status, reacting to income tax notifications, tax filing, and more.


For further details on ITR refund claims extended date, read the full notice @ https://www.incometaxindia.gov.in/Lists/Latest News/Attachments/474/Processing-returns-claims-us-143-of-ITA-1961-MiscComm-30-9-21.pdf

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