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Processing of returns filed in F.Y. 2013-14 getting time barred on 31-3-2015 on online TMS in ITD Application

Income Tax - AST INSTRUCTION NO.135 - Dated:- 20-3-2015 - AST INSTRUCTION NO.135 DATED 20-3-2015 Representations 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. (i) PAN und .....

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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 PAN. 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 .....

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, 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 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 .....

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