Income Tax Refund: If the IT Department doesn't process your return by December 31st, would you have an extension to file a revised ITR?

ITR refund deadline: Even though the CPC does not process taxpayers' returns, they are unable to file an amended ITR beyond the deadline of December 31st.

Delay in Income Tax Refund: The income tax department has requested that hundreds of individuals file amended income tax returns (ITRs) because of a "mismatch" in their initial ITRs, and there is just one day left to file a belated and revised ITR. As a result, refund claims and thousands of ITRs for AY25–26 remain processing.

The income tax agency has yet to provide a final computation in a few cases.

For taxpayers, the deadline for filing an amended ITR is very important, but will there be any consequences for tax officials?

Will you have more time to submit the updated ITR?
Your ITR for this year must be processed by the Centralized Processing Center income tax department by December 31, 2026.

According to Rohit Jain, managing partner at Singhania & Co., "the CPC must process your return and send an intimation under Section 143(1) of the Income Tax Act, 1961 within 9 months of the end of the financial year in which the return is filed."

Taxpayers do not, however, reap the same advantages.

Even if the CPC has not yet processed their returns, taxpayers are not allowed to file a revised ITR after the deadline of December 31st.

Because many taxpayers believe they can file an amended ITR even beyond the deadline of December 31st, this distinction has led to a great deal of uncertainty.

The ability to amend your ITR expires on December 31st and has nothing to do with how your return is processed.

How many ITRs need to be processed yet?
As of December 28, 2025, the income tax agency had still to process about 70 lakh ITRs, according to a Moneycontrol report.

8.4 crore ITRs were submitted in Ay2025–2026. Approximately 7.8 crore of these ITRs have already been completed. More than 21 lakh updated ITRs have been filed by taxpayers this year, mostly as a result of Income Tax Department compliance notices and mismatches.

What occurs if you fail to meet the deadline of December 31st?
You won't be able to amend your ITR if you don't file it by December 31st.

For a maximum of four years, you will still be able to file an Updated Return under Section 139(8A).

However, under section 139(8A), the tax and interest paid would be higher, and you cannot use it to lower your tax due or request a refund.