Refunds to Charitable Trusts will be issued immediately – Atmanirbhar Scheme

Finance Minister has announced the Atnmirbhar Package for COVID-19. What is there in for the sector who are working gratefully with the government in providing relief work in COVID-19 affected areas ?
One welcome announcement by Finance Minister is that to issue “Pending Refunds” to Charitabe Trusts.
Let us do some FAQs on the “Pending Refunds”.

For How Many Assessment Years of “Pending Refunds”?

Generally, NGOs income are exempt from tax and thus any tax deducted “TDS” mostly on Interest of FDs or Banks are claimed as refund while filling Income Tax Return. From past 6-7 years, after all the things are become online in Income Tax, mostly refunds are issued regularly to NGOs. What about past years? Can an we get pending refunds of 10 years back?

No clarity on this provided in Atmanirbhar schemes. But mostly recent years refunds were issued immediately and that too for those years which are free from any notices or proceedings.

Refunds issued Automatically or NGOs need to do anything to get Pending Refunds?

In my opinion, only those years refunds will be issued automatically which are free from any notices or pending proceedings. Thus, you will not get automatic refunds if, for relevant Assessment Year, some proceedings were pending u/s. 143(1) or 143(1)(a) or 143(3). See the below image.

Pending Proceedings under Income Tax
What to do to get Pending Refunds?

Step1 – First of all list out from your Income Tax Returns and Books of Accounts that for how many years refunds are pending
Step2 – Check whether any proceedings are pending (open) for that particular years.
Step3 – If so, first provide reply for those notices.
Step4 – Check Refund Failure Notice for that particular years. And if Refund was initiated but not credited to your Bank because of any error like change in Bank Account Number, IFSC Code etc, need to request for re-reissue of refund by updating Bank Details.

Check out below video series on how to get refunds


Do not just wait for refund to come in your account automatically. It will only for recent one or two Assessment Years and that too if Assessment wat over. For, earlier years Pending Refunds, you have to initiate and work as mentioned above.

4 replies
  1. Prasanna
    Prasanna says:

    Dear Sir,
    Greetings from FORWARD!
    In our case, there was a silly error of the name of organisation between ADHAAR card and name of the bank account
    We complied immediately in November 2019.
    Would you suggest, what should be our further step to get the IT Refund.

    With thanks and regards.
    Prasanna, Secretary, FORWARD.


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