CBDT Extends Income Tax Return Processing Deadline for AY 2023-24

Pending ITRs for AY 2023–24 to Be Processed by November: CBDT Issues Relief for Taxpayers

In a welcome move for thousands of taxpayers still waiting on their income tax refunds or intimations, the Central Board of Direct Taxes (CBDT) has offered relief for Assessment Year (AY) 2023–24.

Through a directive issued on June 9, 2025, the CBDT has allowed the processing of valid returns filed electronically under Section 139, which had remained unprocessed due to the expiry of the statutory time limits. These returns will now be processed, and intimations under Section 143(1) will be issued by November 30, 2025.

Who Will This Help?

If you filed your return correctly and on time for AY 2023–24, but haven't yet received any refund, intimation, or notice—this extension might work in your favour.

Those especially likely to benefit:

Taxpayers awaiting long-delayed refunds.
Individuals whose ITRs were filed electronically but weren’t processed earlier due to time lapses.

Who’s Not Covered?

There are a few exclusions:

Returns that are currently under scrutiny or reassessment proceedings.
Cases where the delay is due to taxpayer errors, such as missing information or incorrect disclosures.
Individuals whose PAN is not linked with Aadhaar—even if everything else is in order, refunds will remain on hold until the linkage is completed.

What Kind of Outcomes Can You Expect?

Once your return is processed, one of the following will typically follow:

A refund, along with interest under Section 244A, if eligible.
A demand notice, if there’s a mismatch or unpaid tax.
An intimation stating that no tax or refund is due.

Refund on Hold? PAN-Aadhaar Linking is Mandatory

One critical compliance item stands out: your PAN must be linked with Aadhaar. If this isn’t done, no refund will be issued—even if your return is valid and filed correctly.

The late linking fee of ₹1,000 continues to apply for delayed compliance.
Linking can be completed directly through the Income Tax e-filing portal.

What Should You Be Doing Now?

Here’s a quick checklist to stay ahead:

Check your ITR status for AY 2023–24 by logging in to your income tax e-filing account.

Ensure PAN-Aadhaar linking is complete—especially if you're expecting a refund.

Monitor emails, SMS alerts, and your portal dashboard for any updates or notices.

Raise a grievance via e-Nivaran, if your valid return remains unprocessed even after November 30, and it isn’t under scrutiny or delayed due to your mistake.

Still Waiting After the Deadline?

If your ITR:

Was validly filed under Section 139,
Is not under scrutiny,
And your PAN is linked with Aadhaar—

—then it should be processed by November 30, 2025.

If not, don’t wait. Use the e-Nivaran grievance redressal system on the portal or contact the CPC helpline to escalate.

Related Background: AY 2021–22 Refunds

The department had earlier set an April 30, 2024 deadline to clear backlogged refunds for AY 2021–22. If you're still waiting on that refund, it’s worth checking your account and raising a follow-up grievance if needed.

Eligibility Snapshot

Scenario	Covered?	Suggested Action
Valid ITR for AY 2023–24, not yet processed	Yes	Wait till Nov 30 or raise grievance after
Return under scrutiny	No	Not covered
Return has missing/incomplete info	No	Not covered; check for corrective filing
PAN not linked with Aadhaar	No refund	Complete Aadhaar linking immediately

Final Thoughts

This move by CBDT brings some much-needed clarity and closure for those stuck in refund limbo for AY 2023–24. If your paperwork is clean and your PAN-Aadhaar linkage is sorted, you should hear from the department in the coming months.