CBDT Extends Processing Deadline for ITRs of AY 2023-24: Know Exemptions [Read Circular]

The Central Board of Direct Taxes ( CBDT), vide circular dated 9th June 2025 has extended the deadline for processing valid Income Tax Returns ( ITRs ) filed under Section 139 of the Income-tax Act, 1961 for the Assessment Year (AY) 2023-24.

By exercising its powers under Section 119(2)(a), CBDT has relaxed the time-frame and directed that such electronically filed valid returns can now be processed, and intimations under Section 143(1) may be issued to the taxpayers by 30th November 2025.

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The CBDT Circular states that “Central Board of Direct Taxes ('the Board'), in exercise of its powers under section 119(2)(a) of the Income-tax Act,1961 (the Act), hereby relaxes the time-frame prescribed in second proviso to sub-section (1) of section 143 of the Act and directs that electronically filed valid returns of income filed u/s 139 of the Act for Assessment Years (AV) 2023-24, for which date of sending intimation under sub-section (1) of section 143 of the Act has lapsed, shall be processed now and intimation under sub-section (1) of section 143 of the Act shall be sent to the assessee concerned by 30.11.2025.”

EXEMPTIONS

However, this relaxation comes with specific exclusions. It will not apply to:

1. Returns that have been selected for scrutiny.
2. Returns that remain unprocessed due to any fault attributable to the assessee.

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In addition, CBDT has clarified that no refund will be issued in cases where the PAN is not linked with Aadhaar, as per Circular No. 03/2023 dated 28.03.2023. In order to prevent any delays in the processing of their refund, taxpayers are encouraged to verify the status of their returns and make sure that their Aadhaar-PAN linkage is in compliance.

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