Centralized Processing Centers (CPCs) are required to process Income Tax Returns (ITRs) for **FY 2024-25 (AY 2025-26)**—which are filed by the extended due date of September 16, 2025, or belatedly till December 31, 2025—by **December 31, 2026**, under Section 143(1) of the Income Tax Act. (Within nine months of the end of the financial year).
This legal deadline remains unchanged despite the extended filing dates.
**If CPC misses the deadline**
The return will be accepted as filed, and the CPC will no longer have the right to make adjustments (e.g., increase the demand). No notice is required, and the Department does not need to be informed of the delay.
**Claiming a Refund**
Taxpayers remain entitled to refund (including interest under section 244A). Experts recommend:
– File complaint online on e-filing portal (e-Nivaran)
– Apply to the Jurisdictional Assessing Officer
– In long drawn cases, resort to legal remedies like writ petition
Note: The Assessing Officer may still initiate separate scrutiny or reassessment.
Track status regularly on the portal for timely action.
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