Processing of Returns filed in FY 2014-15 Getting Time Barred


Processing of Returns filed in FY 2014-15 Getting Time Barred

Instruction No. 140
Dated :
As you are aware that returns furnished by the
assessees during the FY 2014-15 are pending for processing under section 143(1)
and the limitation date for the same is 31-3-2016. In this regard, to facilitate
the processing of returns which are otherwise not possible to be processed on
AST due to various technical and non-technical reasons the Online TMS
functionality is being enabled from 15-3- 2016. The technical and non-technical
reasons are broadly categorized as under:

1.1 Category 1:
In this category of cases, the PAN is genuine
and the returns are not processed in the CPC/AST due to technical hindrances as
mentioned below.
(i) PAN under migration.
(ii) PAN is deleted in de-duplication process.
(iii) PAN is under de-duplication or
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/CPC/TMS, 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 PAN.
2. In order to facilitate the processing of
cases falling in Category 1 and category 2 above, the CBDT has approved the processing
of such cases in online TMS. The cases falling in categories 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) have been developed. The key features of
which are described in the following paras.
3. Online TMS (category 1):
This functionality caters to 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 other jurisdiction.
(ii) The 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 AO once data has been integrated with AST, all future
actions can be performed by the AO having PAN jurisdiction.
(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 when the return is not available in AST. Therefore, the AO
has to delete the return in AST, if any, before initiating the processing under
this category. The path for the same is AST → – TMS → Online TMS Category 1.
4. Online TMS (category 2):
This functionality caters to the cases
mentioned in para 1.2. Under this category, credits of TDS (26AS) and challans
under OLTAS are not allowed through system. Moreover, in these cases, 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. However, the
processed data of this category of cases will be available online in ITD in standalone
form. It will be compulsory for the Assessing Officer to mention the reason
which compelled him to use 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/UTIISL.
However, it is pertinent to mention that no
refund will be allowed to be issued in these cases as they do not have valid PANs.
The path for the same is AST → TMS → Online TMS-Category 2.
5. The complete procedure has been enumerated
in the user manual available on itaxnet and ITD/ITBA. The functionality will be
available till 31-3-2016 for processing time barring returns only. This
instruction may be brought to the knowledge of all field officers working in
your charge. For any clarification/difficulties user may be advised to lodge ticket
with Help-desk for resolution.
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