Summary
CBDT has extended the timeline for processing ITRs filed for AY 2023–24 under Section 143(1) till 30th June 2025. This move excludes returns flagged for potential fraud, data mismatch, or refund issues. Taxpayers expecting refunds should track Form 26AS and AIS for faster processing.
Introduction
CBDT extends ITR processing deadline for AY 2023–24 under Section 143(1) through Order F.No.225/68/2024/ITA-II dated 7th June 2025. The new due date is now 30th June 2025. This applies to valid income tax returns filed on or before 31.07.2023.
Why Did CBDT Extend the Deadline?
The Central Board of Direct Taxes (CBDT) has issued this directive to give the Income Tax Department more time to process a large volume of ITRs. As per internal sources, the extension helps clear the backlog under Section 143(1) and aligns with system upgrades for fraud detection and refund validations.
Who Is Covered Under the CBDT Extension?
Applicable Returns:
- ITRs for AY 2023–24 filed on or before 31.07.2023
- Not already processed under Section 143(1)
New Processing Cutoff:
- 30th June 2025
Who Is Not Covered?
CBDT has clarified exclusions:
🚫 Returns flagged for:
- Suspected fraudulent claims
- Mismatch in ITR and Form 26AS/AIS
- High-value refund concerns
- Risk parameters defined by the CPC
Legal Reference: Section 143(1) of the Income Tax Act
Under Section 143(1), the department can process ITRs using summary assessment without human intervention. It checks for:
- Arithmetical errors
- Inconsistencies
- Verification of income, deductions, and tax paid
As per Section 143(1) proviso, the deadline is 9 months from the end of FY—which for AY 2023–24 (FY 2022–23) was originally 31st December 2024. This extension legally overrides that limit using the CBDT’s powers under Section 119.
What Should Taxpayers Do Now?
Here’s a quick action plan:
| Task | Purpose |
|---|---|
| ✅ Check refund status | Use https://incometax.gov.in portal |
| ✅ Cross-verify with AIS/26AS | Spot mismatches early |
| ✅ Don’t revise old returns now | Updated return (ITR-U) not allowed once processed |
| ✅ Watch for CPC notices | Especially for high refund or mismatch cases |
Expert Tip: Avoid Mismatch Delays
“Most refund delays happen due to inconsistencies between ITR, Form 26AS, and AIS. Even a ₹1 error can trigger a delay or scrutiny.”
— Efiletax Compliance Team
FAQs: CBDT ITR Processing Extension
Q1: Will my refund be delayed?
Not necessarily.
Q2: Can I revise my ITR now?
Only if your ITR hasn’t been processed yet and the window for ITR-U is still open.
Q3: What if my ITR is flagged?
You’ll receive a notice or communication from CPC. Respond promptly with correct documentation.
Final Thoughts
The CBDT’s ITR processing deadline extension is a welcome move to reduce refund backlogs and system pressure. But exclusions apply — especially for returns with errors, mismatches, or fraud red flags.