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Direct Taxation

October 2025

Income Tax Department Introduces ‘Response Viewed’ Feature in e-Filing Portal

Introduction

Picture of by Anjali Darak
by Anjali Darak

Manager - Direct Tax

In a significant step toward enhancing transparency and user experience, the Income Tax Department has introduced a new feature called “Response Viewed” on its e-filing portal. This feature allows taxpayers to see the exact date and time when their response to a tax notice or communication has been viewed by the tax officer. As part of the ongoing effort to strengthen the faceless assessment and appeal process, this update brings much-needed clarity and accountability to digital tax proceedings. Taxpayers can now be assured that their submissions are not just sent—but actually seen—by the relevant authorities.

Coming to this month’s Taxation Times, here’s what we have:

  1. An article on “Income Tax Department Introduces ‘Response Viewed’ Feature in e-Filing Portal”.
  2. Case Laws from various courts & jurisdictions.
  3. Tax Compliance Calendar –November 2025;
  4. Circulars & Notifications – October 2025;
  5. Tax News from around the world

We hope that you find this month’s edition of the Taxation Times useful. In case you have any feedback or need us to include any information to make this issue more informative, please feel free to write to us at info@uja.in

Happy Reading!
Best Regards,
UJA Tax Team

Income Tax Department Introduces ‘Response Viewed’ Feature in e-Filing Portal

In a welcome move toward greater transparency and taxpayer empowerment, the Income Tax Department has added a new feature to its e-filing portal that lets taxpayers know exactly when their responses (to notices/communications) have been viewed by the tax authorities.

What is the “Response Viewed” Feature?

  • The feature shows a message such as “Response viewed by AO on: [Date & Time]”, indicating when the Assessing Officer (AO) or Commissioner of Income Tax (Appeals) [CIT(A)] accessed or reviewed the taxpayer’s submission.
  • This update applies within the faceless assessment/appeal regime, which relies heavily on digital exchanges rather than physical interaction.
  • In effect, it serves as an acknowledgment to taxpayers that their submission was opened, not just submitted.

Why This Matters: Key Benefits

  • Transparency & Certainty
    Before this, taxpayers often had to wonder whether their submissions had even been looked at. With this indicator, there is no ambiguity.
  • Accountability & Time-Bound Processing
    When officers know that their actions (or inaction) are visible, it may reduce delays and prompt more time-sensitive handling. The feature could also support internal performance tracking.
  • Reducing Unnecessary Follow-Ups
    Taxpayers may reduce needless reminders or queries asking whether their response has been seen.
  • Strengthening Trust in the Digital Process
    One of the critiques of digital/faceless systems is the lack of human visibility. This feature bridges that gap by showing that the system is responsive.

How It Fits into the Faceless Regime

  • The faceless assessment/appeal regime was launched to reduce human interface, increase objectivity and speed up processes.
  • Over time, the Department has been rolling out enhancements to make that system more taxpayer-friendly. This latest feature is a logical progression in that journey.
  • Earlier, the portal had introduced better navigation, filters and tabs (for “eProceedings”) to help taxpayers track notices, responses and pending actions.

Possible Challenges & Considerations

  • Technical reliability – The system must reliably and accurately record “viewed” stamps and not show false positives or negatives.
  • Timeliness – There may be delays between when an officer actually views a document and when the system reflects it.
  • Interpretation issues – “Viewed” doesn’t necessarily mean “action taken.” A taxpayer may see their response was viewed, but that does not yet mean the matter has been resolved.
  • Officer workload pressures – Knowing that the “viewed” timestamp is visible could lead to pressure on officers; the department will need to manage expectations.
  • User awareness & adoption – Taxpayers must be made aware of this feature and use it effectively (check regularly, interpret properly

What Taxpayers Should Do

  • After responding to a notice or communication via e-filing, check the status in the portal to see when it was viewed. 
  • Keep a record of the “viewed” timestamp as proof of acknowledgment. 
  • If there is an undue delay even after the “viewed” status, consider appropriate escalation or follow-up (through grievance / RTP / other channels). 
  • Stay attentive to further portal updates or advisories from the Income Tax Department regarding this feature. 

In Summary

The introduction of the “Response Viewed” indicator is a pragmatic and welcome addition to India’s e-filing and faceless regime. It brings an element of visibility and accountability into a traditionally opaque process, helping build confidence among taxpayers. While the feature alone cannot guarantee faster resolution, it is a useful tool in making the digital system fairer, more trustworthy and more responsive. 

Case Laws

OCTOBER 13, 2025
[2025] 179 taxmann.com 290 (Gujarat)
HIGH COURT OF GUJARAT
Income-tax Bar Association v.
Union of India
Section 139, read with sections 44AB and 119, of the Income-tax Act, 1961 - Return of income - General (Extension of time for filing) - Assessment Year 2025-26

Fact I :

  • The Central Board of Direct Taxes (CBDT) by Circular No. 14/2024 in exercise of its powers under section 119 had extended ”specified date” for the assessee referred in clause (a) of Explanation (ii) to sub-section (1) of section 139 for furnishing of the report of audit under the provisions of the Act for the financial year 2024-25 (relevant to the assessment year 2025-26) from 30-9-2025 to 30-10-2025.

Held I:

  • The issue which is required to be addressed is as to whether the due date under section 139(1) is required to be extended in view of the Circular No. 14/2024 dated 25-9-2025, as per Explanation (ii) to section 44AB or not by the respondent no. 2. [Para 4]
  • The facts emerging from the record are in narrow compass to the effect that the respondent no. 2 – Central Board of Direct Taxes (For short “CBDT”) by Circular No. 14/2024 in exercise of its powers under Section 119 of the Act has extended “specified date” for the assessee referred in clause (a) of Explanation (ii) to sub-section(1) of Section 139 of the Act for furnishing of the report of audit under the provisions of the Act for the Financial Year 2024-25 (relevant to the Assessment Year 2025-26) from 30.09.2025 to 30.10.2025. [Para 5]
  • In order to analyse the effect of said Circular, it would be germane to refer to the provisions of Section 139 (1) and Explanation-2(a) to Section 139 of the Act. [Para 5.1]
  • From the Explanation-2 to section 139, the clause (a) is concerned which is referred to in Circular No. 14/2025 for the assessee other than referred to in clause (aa) of the Explanation-2 is a company or a person other than Company whose accounts are audited under the Act or under any law other law for the time being in force or a partner of the firm whose accounts are required to be audited under the Act or under any other law for the time being in force, the due date would be 31 st October of the Assessment Year. Therefore, for the Assessment Year 2025-26, “due date” as per Explanation-2 (a) to Section 139(1) of the Act for the assessees which are company or the persons whose accounts are required to be audited under the Act or under any other law and the partner of a firm shall be 31st October, 2025. [Para 6]
  • Under the provisions of the Act, Section 44AB of the Act, audit of accounts of certain persons carrying on business or profession and it reads as under : [Para 7]
  • Explanation (ii) to Section 44AB of the Act defines “specified date” as under : [Para 7.1]
  • The “specified date” as per Explanation (ii) to Section 44AB of the Act was substituted by the Finance Act, 1998 with effect from 01.04.1989 and later on amended by the Finance Act, 1994, with effect from 01.04.1994. [Para 7.2]
  • As stated in the affidavit-in-reply filed on behalf of the respondent no. 2 – CBDT which is reproduced herein-above, the Explanatory Memorandum for Finance Act, 2020 inserted the words “date one month prior to” and accordingly, the specified date which is applicable to the Assessment Year 2025-26 shall have to be the date one month prior to the due date for furnishing the return of income under sub-section(1) of Section 139 of the Act. [Para 8]
  • The intention of the legislature to have a period of one month prior to the due date of filing of the return of income to obtain an audit report is to enable prefiling of returns in case of persons having income from a business or profession. Accordingly, the amendments were carried out in all the Sections of the Act, which mandated filing of audit report along with return of income or by the due date of filing the return of income. Provisions of Sections 10, 10A, 12A, 32AB, 33AB, 33ABA, 35D, 35E, 44AB, 44AD, 50B, 80-IA 80-IB 80JJAA, 92F, 115JB, 115JC and 115VW of the Act were amended accordingly, by amending the definition of specified date for filing of the audit report being one month prior to the due date of filing of return of income under sub-section (1) to Section 139 of the Act. The due date as specified in Section 139 (a) of the Act, Explanation (a) as reproduced hereinabove, is accordingly amended by providing the due date of filing of return as 31st October, where the assessees are required to furnish an audit report on 30th September of the relevant Assessment Year. As the relevant extract from the Explanatory Memorandum for Finance Act, 2020 is already reproduced in the affidavit of respondent no. 2, CBDT, the same is not again reproduced here for sake of brevity. [Para 9]
  • From the above analysis of the provisions of the Act and taking into consideration the Explanatory Memorandum for Finance Act, 2020, by which the Explanation (ii) to Section 44AB has been amended and all other Sections referred to hereinabove also have been amended to mean the specified date in relation to the accounts of the assessee of the previous relevant Assessment Year means date one month prior to “the due date for furnishing the return of income under sub-section(1) of Section 139 of the Act. Therefore, extending the specified date without extending the due date for furnishing the return of income under sub-section (1) of Section 139 of the Act would be contrary to the statutory provisions. In other words, as the specified date is extended as per Circular No. 14/2025, the due date has to be extended accordingly by one month from the date of extension of the specified date. [Para 10]
  • For the Assessment Year 2025-26, the due date for furnishing the return of income under sub-section (1) of Section 139 of the Act, read with Explanation-2(a) is prescribed as 31st October, 2025. Therefore, as per the Explanation (ii) to Section 44AB of the Act, the specified date in relation to the account of the assessee of the previous year relevant to the Assessment Year 2025-26 would be the date one month prior to the due date of furnishing the return of income under sub-section (1) of Section 139 of the Act would be 30.09.2025. [Para 11]
  • The respondent no. 2 – CBDT by Circular No. 14/2025 has extended the “specified date” in exercise of the power conferred upon it under Section 119 of the Act has from 30th September to 31st October, 2025 for the assessees which are required to file the return of income as per Explanation ( a ) to Section 139 (1) of the Act which provides filing of return by 31.10.2025. [Para 12]
  • Considering the above facts and the Explanation ( ii ) to Section 44AB of the Act the “specified date” has to be one month prior to the “due date” of furnishing return of income meaning thereby that there has to be is gap/ difference of one month between the “specified date” and “due date” for filing return of income, otherwise, the Explanation ( ii ) to Section 44AB of the Act would be rendered negatory and otiose. The statutory provisions which have been amended by Finance Act, 2020 cannot be rendered nugatory or otiose. [Para 13]
  • The Apex Court in case of Bansal Wire Industries Ltd. & Anr. v. State of Uttar Pradesh & Ors. reported in (2011) 6 SCC 545 has observed that it is a settled principle of law that the words used in the section, rule or notification should not be redundant and should be given effect to. It is also one of the cardinal principles of interpretation of any statute that some meaning must be given to the words used in the section. [Para 14]
  • The Apex Court in the case of the Municipal Corporation of Greater Mumbai & Ors. v. Century Textiles and Industries Limited & Ors. reported in 2025, INSC 36 has observed that well-settled principles of statutory interpretation demand that no provision of statute should be rendered nugatory or superfluous. A statute must be construed as a coherent whole, ensuring that each part has meaningful content and that the legislative scheme remains workable. [Para 15]
  • In view of the above dictum of law, the Circular No. 14/2025 is not in consonance with the provisions of the Act meaning thereby that merely extending the “specified date” without extending the “due date” for filing of return would be contrary to the Explanation ( ii ) to Section 44AB of the Act and contrary to the legislative intention to bring amendment by Finance Act, 2020. This fact is further fortified from the previous year’s data which is placed on record, which clearly demonstrates that at no point of time the difference between the “specified date ” and the “due date” is less than one month after the Assessment Year 2021-22 from which the amendment brought on record by the statute by Finance Act, 2020 is applicable. [Para 16]

In Favour of: The assessee

  • From the above table it is clear that there is always a difference of one month from the specified date from filing the audit report and the due date of filing of return and other provisions of the Act which require to get audit report also refer to section 44AB only. This is also explained and expressed in the affidavit filed on behalf of the CBDT by the Senior Standing Counsel and highlighted that for the Assessment Year 2024-25 i.e. last year, the specified date was extended by Circular No.10/2024 dated 29.09.2024 to 07.10.2024. It was pointed out that by Circular No. 13/2024 the due date for filing the return was extended from 31.10.2024 to 15.11.2024 i.e. the due date was extended for more than one month than the specified date. However, there is no embargo on extending the due date. The Explanation (ii ) to Section 44AB of the Act provides that specified date as to be prior to one month from the due date of filing under sub-section (1) of Section 139 of the Act. [Para 18]
  • The contention raised by the Senior Standing Counsel after referring to the affidavit-in-reply filed on behalf of the respondent no. 2 – CBDT is that the CBDT is closely monitoring the functioning of e-filing portal and also takes measures to redress grievances of the taxpayers and the due date of filing of the return of income is to be considered by the end of October. [Para 19]
  • From the averments made in the affidavit-in-reply filed by the respondent no. 2, it appears that the respondent no. 2 -CBDT is waiting for the end of October,2025 to extend the due date for filing the return after closely monitoring the functioning of the E-filing portal. [Para 20]
  • However, as held by this Court in case of All Gujarat Federation of Tax Consultants v. Central Board of Direct Taxes rendered in Special Civil Application No. 12656 of 2014 dated 22.09.2024 and on analysis of the provisions of the Act as amended by the Finance Act, 2020 providing period of one month between the date of uploading of the audit report and due date of filing of filing of return as per Section 139(1) of the Act, the concern shown by the respondent no. 2 CBDT in the affidavit-in-reply for closely monitoring the functioning of e-filing portal is without any basis as statutorily there has to be a prior period of one month between the date of uploading the audit report being the “specified date” and “due date” of filing of the return. Respondent no.2 -CBDT therefore would not be justified to wait till the end of OCTOBER,2025 for issuing a circular to extend the “due date”. [Para 21]
  • Therefore, the decision of this Court in case of All Gujarat Federation of Tax Consultants v. Central Board of Direct Taxes (supra) is reiterated. As the respondent no. 2 CBDT has not issued any Circular while exercising its power under Section 119 of the Act to extend the “due date” for filing the return of income for the assessees covered by Explanation ( a ) to Section 139 (1) of the Act to 30th November,2025, when the “specified date” is extended from 30.09.2025 to 31.10.2025, a consequential Circular to extend the “due date” to 30.11.2025 as per the provisions of Explanation ( ii ) to Section 44AB read with Section Explanation ( a ) to Section 139 (1) of the Act is required to be issued. If ‘due date’ for filing return of income under Section 139(1) of the Act is not extended by the respondent no. 2 -CBDT then the Explanation ( ii ) to Section 44AB of the Act shall be rendered negatory and the “specified date” defined therein would as per the extended date by the CBDT and not as per the statutory provision being one month to the due date of filing of the return. The present situation would restore the pre-amended provision of filing audit report and return of income together, contrary to existing provisions of the Act. [Para 22]
  • It appears that the respondent no. 2 – CBDT has always tendency to extend the “due date” for filing the return on the verge of completion of the period of due date after monitoring e-filing portal so that the last date rush of filing the return may be avoided. However, in the facts and circumstances of the case, the respondent no. 2 – CBDT ought to have extended the “due date” as a consequence of extending the “specified date” as per Explanation (ii) to Section 44AB of the Act, being one month prior to the due date of filing of the return of income. [Para 23]
  • In the aforesaid circumstances and having regard to the provisions of Explanation (ii) of Section 44AB of the Act, the respondent no. 2 CBDT is directed to issue Circular exercising power under sections 119 of the Act to extend the “due date” of filing of return up to 30th November,2025 for the assessees who are required to file audit report as per clause (a) of Explanation 2 to sub-section (1) of section 139 of the Act or requiring to file the report of audit under the provisions of the Act for the Financial Year 2024-25 (Assessment Year 2025-26). [Para 24]
  • For the foregoing reasons, the petitions stand disposed of. Notice is discharged. [Para 25]
  •  
[2025] 179 taxmann.com 217 (Hyderabad - Trib.) 
IN THE ITAT HYDERABAD BENCH 'B'
Assistant Commissioner of Income-tax v.
Lahari Holiday Homes (P.) Ltd.
Section 115BAA, read with section 139, of the Income-tax Act, 1961 -Certain domestic companies, tax on (General) - Assessment year 2021-22

Facts II :

  • The assessee filed its original return of income for assessment year 2021-22 under the normal provisions of the Act, claiming MAT credit. Thereafter, the assessee filed a revised return, opting for the concessional tax regime under section 115BAA.
  • The Assessing Officer rejected the revised claim on the ground that once the assessee filed the original return under MAT, subsequent exercise of section 115BAA option through a revised return amounts to ”withdrawal” prohibited by CBDT Circular No. 29/2019. The Assessing Officer further disallowed the set-off of brought-forward business losses and capital losses, holding that section 115BAA(2) read with Circular No. 29/2019 bars such set-off.
  • On appeal, the Commissioner (Appeals) allowed the assessee’s appeal, contending that a revised return under section 139(5) substitutes the original return and, hence, exercise of section 115BAA through revised return before the due date is valid. He also held that the losses disallowed by the Assessing Officer were not covered by the specific restrictions of section 115BAA(2), therefore, set-off of such business and capital losses was allowable.
  • On appeal by revenue to the Tribunal:

Held II:

  • On the first issue, there is no dispute on the fact that the assessee filed a revised return within the due date, exercising the option under section 115BAA for the first time. It is viewed that a revised return substitutes the original return and assumes the character of a return under section 139(1). [Para 9]
  • The Commissioner (Appeals) has extracted FAQ no.3 of CBDT’s own clarification, which permits exercise of section 115BAA option in a revised return. Therefore, the interpretation of the Assessing Officer that such filing constitutes a withdrawal of earlier option is legally untenable. Further, it is also held that once the concessional tax regime is allowed to the assessee for assessment year 2021-22, the assessee would not be eligible to claim any MAT credit in the assessment year 2021-22. Accordingly, the findings of the Commissioner (Appeals) on this issue are upheld, subject to verification of claim of MAT credit. Accordingly, the Assessing Officer is directed to verify the MAT credit, which the assessee is not eligible for assessment year 2021-22. [Para 10]
  • On the second issue, the Commissioner (Appeals) has extracted the provisions contained in section 115BAA. Further, on perusal of section 115BAA(2), it is found that section 115BAA(2) specifically prohibits set-off of losses attributable to certain deductions such as section 10AA, 32(1)(iia), 32AD, 35, 35CCC, 35CCD, and unabsorbed depreciation relatable thereto. The Commissioner (Appeals), after verifying the revised return and supporting schedules, has categorically given a factual finding that, the assessee’s brought-forward business loss and capital loss are not of such nature, which has been prohibited under section 115BAA(2). Hence, it is held that the assessee is entitled to a set-off of these losses. Accordingly, the findings of the Commissioner (Appeals) on this issue are upheld. [Para 12]

Conclusion: In favour of assessee

Circulars and Notifications August 2025

Circulars

SECTION 220, READ WITH SECTION 119 OF THE INCOME-TAX ACT, 1961 - COLLECTION AND RECOVERY OF TAX - WHEN TAX PAYABLE AND WHEN ASSESSEE DEEMED IN DEFAULT - WAIVER OF INTEREST PAYBLE UNDER SECTION 220(2) DUE TO LATE PAYMENT OF DEMAND, IN CERTAIN CASES

CIRCULAR NO. 13/2025 [F. NO. 275/09/2025-IT(BUDGET)], DATED 19-9-2025

  • The provisions of section 115BAC(1A) of the Income-tax Act, 1961 (‘the Act’) are subject to the other provisions of Chapter XII of the Act. Therefore, incomes chargeable to tax at special rates as specified under various provisions of Chapter XII of the Act are not included while determining the chargeability to tax under section 115BAC(IA) of the Act. Further, the clause (b) of the proviso to section 87A is applicable to incomes chargeable to tax under section 115BAC(1A) of the Act.
  • It is noticed that in certain cases, the returns had already been processed and a rebate was allowed under section 87A of the Act on incomes chargeable to tax at special rates. In such cases, rectifications have to be carried out to disallow such a rebate, which has been incorrectly allowed. Such rectifications will result in demands getting raised. If the payments of such demands raised are delayed, then the same are liable for charging of interest under section 220(2) of the Act.
  • In order to mitigate the genuine hardship arising to such taxpayers on account of interest payable under section 220(2) of the Act, the Central Board of Direct Taxes (“the Board”), in exercise of its powers conferred under section 119 of the Act. directs that the interest payable under section 220(2) of the Act shall be waived in such cases where the payment of the demands raised, is made on or before 31.12.2025.
  • In such cases, if a taxpayer fails to pay the demand raised as a result of a rectification order passed by the CPC on or before 31.12.2025. The interest shall be charged under section 220(2) of the Act from the day immediately following the end of the period mentioned in subsection (1) of section 220 of the Act.

Notifications

SECTION 246 OF THE INCOME-TAX ACT, 1961 - APPEALABLE ORDERS BEFORE JOINT COMMISSIONER (APPEALS) - SCOPE OF E-APPEALS SCHEME 2023

ORDER F. NO. 279/MISC./M-53/2025-ITJ, DATED 17-9-2025

  • The Central Board of Direct Taxes issued an order u/s 246(6) of the Income-tax Act, 1961, dated 16.06.2023 vide F.No.370149/97/2023-TPL specifying the scope of the e-Appeals Scheme, 2023 notified vide Notification No.33/2023, dated 29th May, 2023 in F.NO.370142/10/2023-TPL.
  • The Central Board of Direct Taxes in its order u/s246(6) of the Income-tax Act, 1961 dated. 16.06.2023 vide F.No.370149/97/2023-TPL mentioned the scope of e-appeals Scheme 2023.
  • In pursuance of sub-section (6) of section 246 of the Income-tax Act, 1961, the Central Board of Direct Taxes hereby specifies that the clause (i) in para 1 of the order u/s246(6) of the Income-tax Act 1961 dated. 16.06.2023 is hereby amended to read the following:

  • Original Clause 

    Amended Clause 

    Appeals against assessment orders passed before 13-8-2020 under sub-section (3) of section 143 or section 144 of the Act, having a disputed demand of more than Rs. 10 lakh. 

    Appeals filed before 01.10.2020 against assessment orders passed under sub-section (3) of section 143 or section 144 of the Act, having a disputed demand of more than Rs. 25 lakhs. 

  • The above amendments to the order under sub-section (6) of section 246 of the, Income-tax Act, 1961, dated. 16.06.2023 shall have effect from 17.05.2025.

Tax Calendar November 2025

07th November 2025

  • ​​​Equalization Levy Deposit Due Dates:
    Collection and recovery of equalization levy on specified services in the month of October 2025.
  • TDS/TCS Deposit:
    Due date for deposit of Tax deducted/collected for the month of October 2025. However, all sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income tax Challan

14th November 2025

  • Due date for issue of TDS Certificate for tax deducted under section 194S/194-IA/194-IB/194M in the month of August 2025

15th November 2025

  • Form 16A: Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending September 30, 2025

30th November 2025

Event 

Description 

Form 26QB 

Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of October, 2025 

Form 26QC 

Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of October, 2025 

Form 26QD 

Due date for furnishing of challan cum statement in respect of tax deducted under section 194M in the month of October, 2025 

Form 26QE 

Due date for furnishing of challan cum statement in respect of tax deducted under section 194S in the month of October, 2025 

All income tax returns except ITR-1, ITR-2 and ITR-4 

Return of income for the Assessment Year 2025-26 in the case of an assessee that is required to submit a report under section 92E pertaining to international or specified domestic transactions 

Form 3CEAA  

Report in Form No. 3CEAA by a constituent entity of an international group for the accounting year 2024-25 

Form 10-IC  

Application for exercise of option under sub-section (5) of section 115BAA of the Income-tax Act, 1961 (if due date of submission of return of income is November 30, 2025) 

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