Filing Belated ITR? Returns Not Processed Or Intimated Before December 31, Could Spell Trouble For You; Find Out Why

The deadline for both revised and belated ITR is December 31, 2025. If an error occurs while your ITR is being processed by the centralised processing centre (CPC) of the tax department, the CPC will notify you. However, if the ITR is processed after December 31, 2025, this error notification will be sent after that date. In this case you will not be able to file a revised ITR to correct the apparent error. In such cases, you will need to consider an alternative remedy. 

According to experts, the CPC is required to process the ITR filed during FY 2025–26 relevant to AY 2025–26 and issue an intimation under Section 143(1) within 9 months from the end of the financial year in which the ITR is filed. Irrespective of whether the ITR was filed on July 31, 2025, September 16, 2025, or even by the belated ITR deadline of December 31, 2025, the CPC lawfully has time until December 31, 2026 to process the return and issue the intimation under Section 143(1).

If your ITR is processed with an error notice and this is done after December 31, 2025 then you have the following two options:

You can file a rectification application against the CPC intimation notice

ITR-U or Updated Income Tax Return is the form that allows you to rectify errors or omissions and update your previous ITR. The provisions of ITR-U are covered under section 139(8A) of the Income Tax Act.

Experts believe if the ITR is subsequently processed under Section 143(1) and the taxpayer receives an intimation pointing out an apparent mistake, the taxpayer may file an application for rectification under Section 154. The rectification request can be filed electronically through the Income-tax e-Filing Portal and must generally be made within 4 years from the end of the financial year in which the intimation under Section 143(1) is passed.

After December 31, 2025 you cannot file a revised ITR to rectify the error pointed out in the intimation by CPC. For Assessment Year 2025–26, the statutory time limit for filing a revised return under Section 139(5) of the IT Act expires on December 31, 2025. Accordingly, once this date has elapsed then a taxpayer can no longer revise the return of income to correct errors or omissions.

Once the statutory time limit to process an ITR by the CPC is over, the ITR attains finality as filed and no adjustments under Section 143(1) can be made by CPC. In such circumstances, if a tax refund is due as per the return then the taxpayer becomes entitled to the tax refund along with interest under Section 244A which is calculated from the relevant date until the date of grant of refund. Additionally, in cases where an ITR remains unprocessed beyond the statutory timeline, taxpayers may raise an online grievance through the e-Nivaran/CPGRAMS mechanism or the e-Filing Portal.