PROCESSING OF RETURNS FILED IN F.Y. 2013-14 GETTING
TIME BARRED ON 31.03.2015 ON ONLINE TMS IN ITD APPLICATION.
AST INSTRUCTION NO.135
from field formations have been received intimating that owing to certain
technical problems certain cases could not be processed in AST. The reasons
submitted by field formations are broadly categorized as under:
1.1 Category 1
: In this category of cases, the PAN is a genuine and the returns are not
processed in the CPC/AST due to technical hindrances as mentioned below.
(ii) PAN is
deleted in de-duplication process
(iii) PAN is
under de-duplication or restoration.
1.2 Category 2 : In this category, either the PANs are invalid or the
returns cannot be processed in the given PAN. The reasons are as under:
(i) Invalid PAN mentioned in the return
(ii) PAN is not available
(iii) Name in PAN database does not match with Return name
(iv) Return with one PAN issued to two different entities OR someone
filing a return quoting the PAN of original holder and this wrong return is
processed first in AST/CPCATMS, therefore the System will not allow processing
of original PAN holder.
(v) Any other
contingency in AST not allowing the processing of such return even with valid
2. In order to facilitate the processing of cases falling in category 1
and category 2 above, the CBDT approved the processing of such cases in Online
TMS. The cases falling in category 1 & 2 are different in nature having
different system related challenges. Therefore, two separate functionalities
namely “Online TMS” (category 1) and “Online TMS” (category
2) has been developed. The key features of which are described in the following
3. Online TMS
(Category1) : This functionality caters the cases mentioned in para 1.1. The
key features of the software are as under:
(i) The returns
can be entered by AO having return of income, although the PAN is lying in some
returns with PAN out of Jurisdiction, deleted PAN, PAN under de-duplication,
PAN under restoration etc. can be processed on this System.
(iii) The AO having
return of Income can process returns till the command for integration of this
data to AST is given by the jurisdictional A.O. Once data has been integrated
with AST, all future actions can be performed by the A.O. having PAN
(iv) As the
cases are having a genuine PAN, therefore, credits of taxes will be given
online through system.
(v) The cases
can be processed through this functionality only after the return is not
available in AST. Therefore, the AO has to delete the return in AST before
initiate processing under this category.
The path for
the same is AST → TMS → Online TMS-Category 1.
4. Online TMS (category
2) : This functionality caters the cases mentioned in para 1.2. Under this
category, credits of TDS (26AS) and challans under OLTAS are not allowed
through System. Moreover, the PAN mentioned in the return either do not belong
to assessee or have other infirmities, therefore, the data will not be
integrated to AST at a later date. Though the data could not be integrated in
AST, still the processing data of this category of cases will be available
online in ITO in standalone form. It will be compulsory for the Assessing
Officer to mention the reason, which compelled using this facility. It is
presumed that the AO has initiated the communication with Assessee for
obtaining correct PAN or getting the PAN data corrected through NSDL/UTIIS.
However, no refund will be allowed to be issued as the cases do not have valid
5. The complete
procedure has been enumerated in the user manual available on itaxnet and ITO.
The functionality will be available till 31.03.2015 for processing time barring
returns only. This instruction may be brought to the knowledge of all field
officers working in your charge.