Processing of income tax return.

This query is : Resolved

Umesh Kajrolkar (Querist)
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11 February 2016 Mr. X e-files Income tax return of A.Y. 2012-13 before due date and send Ack copy to Income tax department Bangluru.
Unfortunately Ack copy neither reach to the destination nor he get any communication about not receiving the same.
I have send it now and it reached too but the status for Income tax return file showing received after due date.
He has claimed Refund of Rs.40,000/- in his Income tax return.

My query is :
1) Who will process the Return. CPC Banglore or Income Tax Officer and grant him Refund.

CS Advocate Abhishek Goyal

CS Advocate Abhishek Goyal (Expert)
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11 February 2016 Unless the file is transferred to ITO the return will be processed by CPC only. In one of our case similar thing happened. ITR-V was sent within due time but the status displayed on CPC that reached after due date then we revised return without changing the income details as it was not required to be changed. The revised ITR-V also reached CPC but meanwhile the original return itself was taken up for processing and refund was eventually issued. The revised return was also processed at no demand no refund.

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Umesh Kajrolkar

Umesh Kajrolkar (Querist)
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11 February 2016 Thanks for your feedback, In my case both are not taking responsibility to process return neither CPC nor Income tax office. There must be some way to solve this type of problems.

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Asha Kanta Sharma

Asha Kanta Sharma

(Expert)
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10 August 2024 Given the scenario where Mr. X has e-filed his Income Tax Return (ITR) but the acknowledgment copy did not reach the Income Tax Department in time, and the return status is showing as "received after due date," here’s a detailed explanation of the processing and steps to resolve the issue:

### **1. Processing of Return**

**Who Will Process the Return?**

- **Centralized Processing Centre (CPC), Bengaluru:** For most income tax returns, especially for e-filed returns, the CPC in Bengaluru is responsible for the initial processing. This includes verification of the return, processing of refunds, and communication of any discrepancies.

- **Jurisdictional Income Tax Officer (ITO):** The ITO typically handles cases where there are issues beyond the initial processing stage, such as scrutiny or specific queries about the return.

### **2. Issue of Status Showing "Received After Due Date"**

When the status shows "received after due date," it generally means that the physical acknowledgment (ITR-V) was not received by the CPC within the stipulated time. However, if you e-filed the return and sent the acknowledgment subsequently, the following steps should be taken:

**1. **Confirm Receipt of Acknowledgment**: Ensure that the acknowledgment has been received and processed by the CPC. Check if you received any confirmation or receipt acknowledgment from the CPC after sending the acknowledgment.

**2. **Check Processing Status Online**: Use the Income Tax e-filing portal to check the status of your return and any associated actions. You can also check the status of your refund and any communication sent by the CPC.

**3. **Contact CPC**: Reach out to the CPC for clarification. You can contact them through their official contact numbers or email addresses provided on the Income Tax website. Provide them with all necessary details, including the acknowledgment receipt, return reference number, and any correspondence you have had.

**4. **Contact the Jurisdictional ITO**: If CPC is not responsive or unable to resolve the issue, approach your jurisdictional ITO. Provide them with the details of the issue, including proof of e-filing and acknowledgment dispatch.

**5. **Filing a Grievance**: If neither CPC nor ITO is resolving the issue, consider filing a grievance or complaint with the Income Tax Department through their online grievance redressal system or by visiting the local tax office.

### **3. Steps to Resolve the Issue**

1. **Gather Documentation**: Ensure you have all relevant documentation including proof of e-filing, dispatch of the ITR-V, and any correspondence with the CPC or ITO.

2. **Submit a Written Request**: Prepare a formal letter explaining the situation and request that the return be processed despite the delay in receipt of the acknowledgment. Attach all supporting documents and send this to the CPC and/or your jurisdictional ITO.

3. **Follow Up**: Regularly follow up with both CPC and ITO to check the status of your request and ensure that your return is processed. Keep records of all communications for future reference.

4. **Seek Professional Help**: If the issue remains unresolved, consider seeking assistance from a tax professional or consultant who can help navigate the complexities of the tax administration system.

### **Summary**

- **Initial Processing**: CPC Bengaluru handles the initial processing of e-filed returns.
- **Jurisdictional ITO**: Involved in detailed handling if there are issues.
- **Steps to Resolve**: Confirm acknowledgment receipt, contact CPC and ITO, file a grievance if necessary, and follow up diligently.

Taking these steps should help in resolving the issue of the acknowledgment receipt and processing the return to ensure that the refund is granted accordingly.