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A Guide to file income tax grievances under e-Nivaran Scheme

What is ‘e-nivaran’ Scheme?

e-Nivaran is a Unified Grievance Handling Mechanism for consolidating grievances received across all platforms viz. CPGRAMs, E-filing, CPC-ITR, CPC-TDS, ASK, NSDL, UTIISL and SBI-Refund Banker. Internal channelization of grievances between different department systems and workflow’ based grievance resolution mechanism will help speeding the resolution of tax payer grievances.

In the process through e-Nivaran all the Income-tax related grievances filed on various platform such as CPGRAMs, e-filing (including CPC-ITR). CPC-TDS, ASKs, NSDL, UTIITSL, SBI refund banker and manual application filed for grievances with PAN/TAN will be routed through income tax department’s ITBA e-Nivaran application and/or onward to the respective Systems such as e-filing/CPC-ITR, CPC-TDS etc. based on the categorization of tire grievance by the taxpayer.

The salient features of e-Nivaran are as under:

  • e-Nivaran grievance applications can be filed through E-filing or file manual application to ASK.
  • Manual grievance letter filed with ASK or ofiice of the income tax department will be fed into the system.
  • Grievances will be resolved by integration with income tax departmental software ITBA module such as rectification, refund re-issue, return receipt and processing.
  • Grievances can be transferred from one system to another (AO to CPC-ITR) through application.
  • Resolution of grievance communicated to taxpayer.
  • Assessing officer and his hierarchy will have unified view of all grievances and it’s status
  • Taxpayer will get email or SMS status of grievance filing as well as its resolution (if email and mobile is provided).
  • Taxpayer can view grievance status at ASK or from Assessing Officer and also through login to their account at E-filing portal.
  • Taxpayer get the comprehensive MIS of all grievances irrespective of where it is filed
  • e-Nivaran will get integrated with all other systems – CPC-ITR, CPC-TDS, E-filing, NSDL/UTITSL, SBI-Refund Banker for easy transfer of grievances.

Filing of e-Nivaran Form for income tax grievances or compliant

The Income Tax department has launched a new form and enabled ‘e-nivaran’  Menu in the income tax portal www.incometaxindiaefiling.gov.in to manage all taxpayer payer queries, grievances, complaints etc,  n best possible way. e-nivaran platform helps to dispose of all grievances related to Assessing Officer, Centralised Processing Cell (CPC-ITR), CPC-TDS, e-Filing return, SBI Refund Banker, PAN, TAN etc,

Similar to online filing of Income Tax Returns and other forms, the new form ‘e-nivaran’ compiles PAN Number, email, mobile number along with the taxpayer’s name so that the resolution is automatically informed to the individual. These informations are to be filled by the user, in order to receive hassle-free service from the department. It also provides space for explaining the grievance in detail by either mentioning the Assessment Year (in case of individual) or the Financial Year (in case of deductor).

The filing of new e-Nivaran form either online on the official e-filing website or manually at the Aaykar Sampark Kendra (ASK), which are located across 260 cities in the nation. Once the form gets submitted successfully, the department releases a ‘Unique Grievance ID’ which can be used by the taxpayers to track their case

By using the new system of online filing of e-Nivaran form, the taxpayer grievances will be addressed without visiting tax office as the system is made to ensure that the time gets saved. As already mentioned the ‘e-nivaran’ project is interconnected to the department database.

Following types of grivances can be filed online under E-nivaran form

Resolution sought from Assessing Officer ie ITO / ACIT or his supervisory Hierarchy

  • Income tax return Filed, but processing not yet completed
  • Refund claimed but not received
  • Rectification application filed but rectification is pending with the assessing officer
  • Wrong demand raised by assessing officer or incorrect outstanding demand to be corrected by Assessing Officer
  • Appeal effect order not received
  • Other application if any pending with assessing officer
  • PAN transfer application pending with Assessing Officer
  • Pending PAN activation or deactivation

Resolution sought from Centralised Processing Cell (CPC), Bangalore

Queries related to ITR – V

  • ITR – V Status – Receipt not received from CPC
  • ITR V not received by CPC
  • ITR – V posted to CPC but not received receipt from CPC
  • ITR – V rejected CPC
  • Outstanding demand raised by CPC prior to Assessment Year 2007-08
  • Other ITR – V related queries

Queries related to processing of income tax return

  • Notice received u/s 139(9) of income tax act even after correction
  • Not able to file correction u/s 139(9) due to invalid PAN or CPC communication Ref No.
  • Difference between income computed by CPC and income declared in the income tax return
  • Request for reissue of intimation order u/s 143(1), but not received
  • Rectification rights transferred to AST
  • Any other queries related to processing of income tax return

Queries related to Income Tax Refund

  • Intimation order u/s 143(1) received, but no refund received
  • Refund determined but not received
  • Refund reissue request raised but refund not received
  • Legal Heir verified but refund not received
  • Refund status in TIN-NSDL is misleading
  • Other refund related queries

Queries related to Rectification of Income Tax Return

  • Online Rectification application u/s 154 filed, but rectification order not received
  • Online Rectification application u/s 154 filed, but rectification is not considered
  • TDS entry appearing in Form 26AS, but credit not allowed
  • Other rectification related queries

Queries related to CPC Communication

  • Intimation Order u/s 143(1) not received
  • Resend request for intimation order not processed
  • Email verification for order sent
  • Other CPC communication-related queries

Dispute related to Income Tax Demand

  • Demand confirmation
  • Demand not correct/disagree
  • Demand wrongly confirmed
  • Demand paid but not reflected in IT portal
  • Refund adjusted against Demand
  • Interest on demand is pending after refund adjustment
  • Demand paid refund also adjusted
  • Demand cancelled and refund also adjusted
  • Demand open even after cancellation by Assessing officer
  • No outstanding demand but demand notice received
  • Tax credit mismatch – Tax credit is not given
  • Other demand related queries

Resolution sought from SBI – Refund Banker

  • Refund credited to wrong account
  • Refund order processed and status shows paid, but not credited to assessee’s account
  • Misuse of user ID and password on E-filing portal
  • Refund failed, account could not be credited
  • Payment of refund to the legal heir of deceased
  • Refund determined or paid less than expected
  • Payment taken other than original assessee
  • Other refund related queries on SBI- Refund banker

Resolution sought from Directorate of Systems related to Technical Issues

  • Technical issues related to PAN
  • Technical issues related to Tax payment (OLTAS)
  • Matter related to SBI – Refund Banker
  • Assessment related technical issues
  • Other technical issues

Resolution sought from E- filing Website Team

Registration

  • Activation link is not received
  • Forgot password at the time registration
  • Email OTP PIN not received
  • Mobile OTP PIN not received
  • Unable to register PAN or TAN
  • PAN or TAN data not found

Profile

  • Profile update
  • E-vault Higher Security

Filing of Income Tax Return and Other Forms

  • Queries related to Form 26AS
  • Unable to file Income tax return or other form
  • Rectification return related queries
  • Defective return u/s 139(9)
  • Issues related to legal heirs
  • XML/Forms/ITR not available
  • Form 15CA
  • Intimation u/s 143(1)
  • ITDREIN generation

Verification of Income Tax Return and other Forms

  • ITR – V related queries
  • Digital Signature Certificate (DSC) related queries
  • Net Banking
  • Aadhar linked EVC
  • Bank Account linked EVC
  • Bank ATM linked EVC
  • Demat Account linked EVC
  • e–filing OTP

Password

  • Misuse of User ID and Password on e-filing portal
  • Unable to reset password using the existing options

Other Queries

  • Compliance Modules
  • Refund Re-issue
  • Response to Outstanding Tax Demand

Step by step procedure to file online complaint on income tax grievances under e-Nivaran online form:

For lodging complaint or grievances related to Assessing Officer, Centralised Processing Cell (CPC-ITR), CPC-TDS, e-Filing return, SBI Refund Banker, PAN, TAN etc, taxpayer first log into his e-filing account in the income tax portal www.incometaxindiaefiling.gov.in.

Step by step process involved in lodging an online complaint or grievances are as under

  1. Login to income tax e-filing account at www,incometaxindiaefiling.gov.in’
  2. Update correct address by visiting menu “Profile setting” along with correct pin code, Mobile Number and email ID. In the case of non-salary assessee, Pin Code is important as the assessing officer jurisdiction depends on pin code.
  3. Click on e-Nivaran tab at the extreme left of the menu bar
  4. Click on submit grievance button under e-Nivaran menu bar
  5. The personal details are auto filled with the information available from profile menu
  6. Select appropriate option for your griviance ie resolution sought from, grievance categories and sub categories, assessment year etc
  7. Attach copies of the relavant documents as specified Please note that only pdf documents are allowed and size should not exceed 5 MB.
  8. Write griviance discription in short ( only 3000 character is provided)
  9. Click on preview and submit form, on succeful submission acknoledge number will get generated

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About CA Prakash Chartered Accountant Bangalore

CA Prakash Chartered Accountant Bangalore
CA Prakash is a practicing chartered accountant and partner in Bangalore -based CA Firm. For further information or query, please email it to team@simplifiedlaws.com