Central Board of Direct Taxes (CBDT) has in its latest circular has said 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 has lapsed, shall be processed now and intimation shall be sent to the assessee concerned by 30.11.2025.

CBDT meanwhile added that 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

Additionally, 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, it added.

In a related news, the CBDT has also extended date of filing of Income Tax Returns (ITRs) due for filing by 31st July 2025 to 15th September 2025.

“In view of the extensive changes introduced in the notified Income Tax Returns (ITRs) and considering the time required for system readiness and rollout of ITR utilities for Assessment Year (AY) 2025-26, the Central Board of Direct Taxes (CBDT) has decided to extend the due date for filing returns,” said Ministry of Finance in a release.

Accordingly, to facilitate a smooth and convenient filing experience for taxpayers, it has been decided that the due date for filing of ITRs, originally due on 31st July, 2025, is extended to 15th September, 2025. A formal notification to this effect is being issued separately.

The notified ITRs for AY 2025-26 have undergone structural and content revisions aimed at simplifying compliance, enhancing transparency, and enabling accurate reporting. These changes have necessitated additional time for system development, integration, and testing of the corresponding utilities. Furthermore, credits arising from TDS statements, due for filing by 31st May, 2025, are expected to begin reflecting in early June, limiting the effective window for return filing in the absence of such extension.