CBDT Relaxation for Invalidated ITRs Filed Online
The Central Board of Direct Taxes (CBDT) has issued a welcome relief for taxpayers whose Income Tax Returns (ITRs) were filed electronically but later declared ‘invalid’ due to verification issues.
Why This CBDT Relaxation Matters
That means:
- Your return is treated as not filed.
- Late filing penalties and interest may apply.
To resolve this, CBDT issued Circular No. 7/2024 dated 25.04.2024 under Section 119(2)(a) of the Income-tax Act, 1961. It allows one-time relaxation to process these returns as valid under specific conditions.
Returns that meet all three conditions below:
- Filed electronically under Section 139 in AY 2020–21, 2021–22, or 2022–23
- Return filed within due date
- Declared ‘Invalid’ due to non-verification (ITR-V not submitted or e-verification not done) within the permitted time
What Relief Has CBDT Offered?
✅ You don’t have to refile the return
✅ No penalty for earlier invalidation
How to Validate Your Invalidated Return Now
Follow these simple steps:
| Step | Action |
|---|---|
| 1 | Log in to the Income Tax Portal |
| 2 | Check the ITR status (look for “Invalid” tags for AY 2020–21 to 2022–23) |
| 3 | Use e-verification methods (Aadhaar OTP, bank account, net banking, etc.) |
| 4 | If unable to e-verify, download and send ITR-V to CPC, Bengaluru by post |
| 5 | Ensure completion by 30 September 2024 |
Legal Basis for This CBDT Relaxation
- Section 119(2)(a) of the Income-tax Act, which allows CBDT to provide relief in genuine hardship cases.
- CBDT Circular No. 7/2024 (F. No. 225/61/2024/ITA-II) dated 25 April 2024.
You can read the circular on incometaxindia.gov.in.
Expert View: Why This Matters for Taxpayers
Many taxpayers—especially salaried individuals and NRIs—end up missing ITR verification.This relief helps restore refund eligibility and compliance record without penalty.
Frequently Asked Questions
Q1. What if I missed verification due to postal delay?
You’re still eligible if the ITR was filed on time and not verified due to any reason.
Q2. Can I use Aadhaar OTP now to verify old returns?
Yes. All standard e-verification options are available till 30.09.2024.
Q3. What if I had tax due?
If the return is now processed and tax was unpaid, interest or demand may still arise.
Final Words
Re-verify by 30 September 2024 and regularise your record.
Summary
CBDT allows e-verification of ITRs marked invalid due to non-verification for AY 2020–21 to 2022–23. File by 30 Sep 2024 to restore validity.