Circular No. 2 / 12021
F. No. 225/140/202111TA-1I
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
New Delhi, dated 28th December,2021
Subject: One-time relaxation for verification of all income tax-returns e-filed for
the Assessment Year 2020-21 which are pending for verification and processing
of such returns – reg.
1. In respect of an Income-tax Return (lTR) which is filed electronically without a
digital signature, the taxpayer is required to verify it using anyone of the following
rnodes within the tirne lirnit of 120 days from date of uploading the ITR: –
i. Through Aadhaar OTP
ii. By logging into e-filing account through net banking
iii. EVC through Bank Account Number
iv. EVC through Demat Account Number
v. EVC through Bank ATM
vi. By sending a duly signed physical copy of ITR-V through post to the CPC,
Bengaluru
2. In this regard, it has been brought to the notice of Central Board of Direct Taxes
(‘Board’) that large number of electronically filed ITRs for the Assessment Year 2020-
21 still remain pending with the Income-tax Departrnent for want of receipt of a valid
ITR-V Form at CPC, Bengaluru or pending e-Verification from the taxpayers
concerned. In law, consequences of failure to verify the ITR within the time allowed is
significant as such an ITR is/can be declared non-est. Thereafter, the consequences
for non-filing an ITR, as specified in the Income-tax Act,1961 (‘the Act’) follow.
3. In this context, it has been decided by the Board to provide one-time relaxation
for submission of ITR-V/e-Verification for resolving the grievances of the taxpayers
associated with non-verification of ITRs for the Assessrnent Year 2020-21 and to
regularize such ITRs which have either become non-est or have remained pending
with Income-tax Department for want of receipt of respective ITR-V Form or pending
e-Verification. Therefore, in respect of alllTRs for Assessment Year 2020-21 which
were uploaded electronically by the taxpayers within the time allowed under
section 139 of the Act and which have remained incomplete due to nonsubmission of ITR-V Forml pending e-Verification, the Board , in exercise of its
powers under section 119(2)(a) of the Act, hereby permits verification of such returns
either by sending a duly signed physical copy of ITR-V to CPC, Bengaluru
through speed post or through EVC/OTP modes as listed in para 1 above. Such
verification process must be completed by 28.02.2022.
4. This relaxation shall not apply in those cases, where during the intervening period,
Income-tax Department has already taken recourse to any other measure as specified
in the Act for ensuring filing of tax return by the taxpayer concerned after declaring the
return as non-est.
5. Further, Board also relaxes the time-frame for issuing the intimation as provided
in second proviso to sub-section (1) of Section 143 of the Act and directs that such
returns shall be processed by 30.06.2022 and intimation of processing of such returns
shall be sent to the taxpayer concerned as per the laid down procedure. In refund
cases, while determining the interest, provision of section 244A (2) of the Act would
apply. It is clarified that this relaxation would be applicable to all such returns which
are verified during the extended period.
6. In case the taxpayer concerned does not get her/his return regularized by
furnishing a valid verification (either ITR-V or EVC/OTP) by 28.02.2022, necessary
consequences as provided in law for non-filing the return may follow.
(Ravinder Maini)
Director (ITA.II), CBDT
Copy to: –
i. PS to FM/OSD to FM/PS to MoS(F)/OSD to MoS(F)
II. PS to Secretary (Revenue)
III. Chairman, CBDT & All Members, CBDT
IV. All Pro CCsIT/ Pro DGslT
V. DGIT(systems) with a request to undertake a campaign to ensure that
maximum number of returns are verified during the extended period
VI. All Joint Secretaries/CsIT, CBDT
VII. CIT (M&TP), Official Spokesperson of CBDT for giving wide publicity
VIII. Web Manager for uploading on official income-tax website
IX. JCIT (Database Cell) for uploading on the irsofficersonline website