One Time Relaxation for Verification of Past ITRs

Central Board of Direct Taxes announces an open window for one time to complete verification of ITRs filed electronically in the past years but is pending for verification.

When any Income Tax Return is filed electronically, it has to be signed digitally. If the return is not digitally signed, it has to be verified either using a one-time Aadhar based OTP (one-time password) or by generating an EVC (Electronic Verification Code) by logging into the bank account through net banking. If one cannot verify the return by any of the above methods, then the hard copy of ITR-V (Acknowledgement copy) can be signed and sent to CPC Bengaluru via post. The verification of the return filed electronically has to be done within 120 days from the date of filing the return.  Failure to verify the return within the stipulated time makes it to be declared as ‘non-est’.

As a one-time measure for resolving the grievances of the taxpayers who could not complete the process of verification in past five assessment years, i.e. from Assessment Year 2015-16 to Assessment Year 2019-20, CBDT has announced a one-time relation where taxpayers can verify their returns.

Key Points to be considered:

  1. Verification can be done only for ITRs filed for the Assessment Year 2015-16 to Assessment Year 2019-20.
  2. The last date for completion of verification of ITRs is 30thSeptember 2020.
  3. Verification can be done by either Aadhar OPT /EVC or by sending a physical copy of ITR-V via speed post to CPC Bengaluru.
  4. This relaxation window does not apply to those taxpayers against whom the income tax department has taken any recourse measure as per the Income Tax Law for ensuring the income tax return is filed after it being declared as non-est.
  5. Once the verification for past returns is completed, it will enable the processing of past pending income tax returns and where the refunds which were due to the taxpayers shall be released by 31stDecember 2020.
  6. This one-time relaxation will help to ensure completeness and regularize the compliance of past default.
  7. If this opportunity is not seized and the verification of pending ITRs of the past five assessment years is not completed, the Income Tax department may send notices to such taxpayers for non-filing of income tax returns.

Circular of this one-time relaxation to complete the verification is attached. Click the button to find the circular.


Jitesh Telisara & Associates LLP, CA In Kalyani Nagar is a professionally managed firm catering to domestic and international clients with a broad range of services in domestic and international taxation, regulatory and advisory services and crosses border transaction-related services.

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