Monday 30 June 2014

New Way of Getting Income Tax Refund


If your refunds, rectifications, other matters like not getting orders to give effect to the Appellate orders, etc. are pending since long, reminders not bringing any results, you may make application under the RTI Act to the Commissioner of Income-tax (CIT), under whose jurisdiction you are assessed to tax. The CIT has to dispose  your applicationwithin thirty days of the receipt of the request (S. 7 of the RTI Act). In other words, normally you will get your work
done within these 30 days; i.e., Assessing Officer will send the required orders like intimations, orders u/s. 154, etc. with refunds, etc. and the CIT then will reply to your application within 30 days, stating that your application has been attended and you must have received the refund orders, etc. At times, there may be delay in getting some refunds as in my case, but you will get them ultimately.
If the issue is connected with Appellate matter in IT Department, please note that all the CIT(A)s are also PIOs and you may write to the concerned CIT(A) if the appeal is pending since long and not heard or after having been heard, the order is not received by you, etc.
The present interpretation of the relevant provisions of the Act on who can apply  is that only citizens of India can apply. Hence, if the information (action) sought is in the matter of any firm, company, trust, HUF etc. the application will have to be made by the relevant partner, the director, the trustee, karta, etc. If theapplication is for any client, he will have to make the application himself.
There are two approaches in making an application seeking information.
One approach is to ask questions in the manner which pinpoint defaults and persons who are responsible for delays and asking broad questions, more on macro level e.g., in the information sought, one asks:
o    Does your concerned officer maintain rectification register? Are there any CBDT instructions on the subject of rectifications? If yes, please give a copy and inform whether these are followed in your charge.
o    If the officer has defaulted in carrying out these instructions, any action is taken against him? if yes, what? if not, why not?
This approach embarrasses the PIO and often replies to such questions are avoided, but the work gets done.
Second approach is to just seek status of your pending matters and request information as to when action on the same will be taken.  As We want cordial relations with the Department with whom we deal on ongoing basis and also want to  get results.The second approach does achieve the purpose of improving the functioning of the Department, but the approach is un-confrontational and yet demands action by the power of the RTI Act.
Format of Application Under RTI ACt which can be used for Asking Your Income Tax Refund.
Form of  Application for Maharashtra —
To be used for Central Government bodies
ANNEXURE A
(see rule 3)
Format of application for obtaining information under the
Right to Information Act, 2005
To,
The Public Information Officer       :    Commissioner of Income-tax City-12, Mumbai

(Name of the Office with Address)
(1)
Full name of the applicant:
Narayan Varma
(2)
Address: (Res)
(3)
Particulars of the information required

(i)
Subject matter of Information:
        For my HUF tax matters

(ii)
The period to which the information relates:
          as enclosed

(iii)
Description  of the information required:


(iv)
Whether the information is required by post or in person:
(the actual postal charges shall be included in additional fees)

In person, on getting intimation on 98210 96052 same would be collected

(v)
In case by post:
(Ordinary, Registered or Speed )
   N.A.

(4)
Whether the applicant is below poverty line:
(if yes, attach the photocopy of the proof thereof.)
   NO
Place:  Mumbai                                Narayan Varma
Date:   01.06.2006              
Note:   Pay Rs. 10 by  cash  or by pay order.  For Maharashtra Government bodies you can also affix a 10 rupee Court Fee stamp on the application as application fee.
———————————————————————-
ENCLOSURE TO APPLICATION IN ANNEXURE A
In the matter of  Narayan Varma HUF
(2)      Particulars of the information required:
(i)            Subject matter of information:
Rectifications and Refunds due on Income-tax returns
(ii)           The period of which the information relates:
A.Ys. 1998-99, 1999-00 & 2001-02
A.Ys. 2000-01, 2002-03, 2004-05 & 2005-06
(iii)        Description of the information required:
(a)    What is the status of application for rectification pending as under:

Xerox enclosed
      A.Y. 1998-1999
Application made vide letter dated 22.09.2000



      A.Y. 1999-2000
Application made vide letter dated 24.02.2001



      A.Y. 2001-2002
Application made vide letter dated 03.04.2003



 
(b)   What is the status of refunds due pending for the returns of income furnished as under:

Xerox enclosed
      A.Y. 2000-01
Refund due Rs. 9,078 with interest thereon for the return of income furnished on 30.06.2000

     A.Y. 2002-03
Refund due Rs. 3,803 with interest thereon for the return of income furnished on 28.06.2002

      A.Y. 2004-05
Refund due Rs. 8,245 with interest thereon for the return of income furnished on 23.08.2004

      A.Y. 2005-2006
Refund due Rs. 3,263 with interest thereon for the return of income furnished on 31.08.2005

(c)     Please inform whether there is any system to attend to Grievance petitions, correspondence etc. being received and in particular in the context of following:
o    Grievance petition dated 03.05.2005 to CCIT VII with copies marked to CIT 12 and ITO 12(3)(3), delivered on 05.05.2005 (copy enclosed).
o    What is the status of above Grievance petition?
Place:  Mumbai                                             Narayan Varma
Date:   01.06.2006

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