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yesterday

ITR Filing Season Stalls With Held Refunds and Limited E-Filing Tools

Heightened scrutiny under Section 245 has stalled refunds, leaving many taxpayers unable to secure reimbursements through the limited e-filing utilities available.

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Overview

  • The CBDT extended the non-audit ITR filing deadline to September 15 after form overhauls and system delays hindered early access.
  • Only ITR-1 and ITR-4 e-filing utilities are active, while tools for ITR-2, 3, 5, 6 and 7 remain unavailable.
  • Section 245 is being invoked to withhold refunds for filers with past mismatches, pending dues or incomplete assessments.
  • Misfiling and false claims expose taxpayers to penalties of up to 200% under Section 270A and possible prosecution under Section 276C.
  • Glitches in backend upgrades and AI-driven tools such as AIS, TIS and Project Insight are triggering manual reviews and deepening processing backlogs.