SynopsisTaxpayers are entitled to their refund if the Income Tax Department's CPC fails to process their ITR within the statutory nine-month deadline from the financial year's end. This lapse means the CPC loses its right to make adjustments, and the return becomes final as filed. Taxpayers can then pursue their refund through grievances or legal avenues.

Source: Economic Times December 22, 2025 20:24 UTC