Paying income tax is a crucial obligation for every taxpayer in a country. However, sometimes, taxpayers may face issues with the income tax department, such as incorrect tax assessments, delayed refunds, or other issues. In such cases, taxpayers can raise their grievances with the income tax department.
What is Income Tax Grievance?
An income tax grievance refers to a complaint or issue raised by a taxpayer against the income tax department. This can be related to a variety of concerns, such as incorrect tax assessments, delayed refunds, or other issues. Income tax grievances can be raised through an online portal or by visiting the local income tax office.
How to File an Income Tax Grievance?
To file an income tax grievance, a taxpayer can follow the below steps:
Visit the official website of the income tax department.
Click on the ‘e-Nivaran’ link, which is the online grievance redressal portal of the income tax department.
Register yourself with the portal using your PAN card and other personal details.
Fill in the necessary details related to your grievance, such as assessment year, tax amount, and issue faced.
Submit the grievance and keep a copy of the reference number generated for future reference.
What Happens After Filing a Grievance?
After filing a grievance, the income tax department will take action on the complaint based on its severity and nature. The department may ask for more information or evidence related to the grievance to resolve the issue. In some cases, a hearing may also be conducted to resolve the matter. The department will try to resolve the grievance as soon as possible and will communicate with the taxpayer accordingly.
What are the Modes of Grievance Redressal?
The income tax department provides two modes of grievance redressal: e-Nivaran and Aayakar Seva Kendra. e-Nivaran is an online portal, while Aayakar Seva Kendra is a physical office of the income tax department. Taxpayers can choose any of these modes to file their grievances, depending on their convenience.
Types of Income Tax Grievances:
Income tax grievances can arise due to various reasons, such as:
Incorrect tax assessments – This could happen if the income tax department has calculated the tax liability incorrectly, resulting in an incorrect tax demand notice.
Delayed refunds – If a taxpayer has filed their income tax returns and is eligible for a refund, but the refund has not been processed or received within the stipulated time.
Rectification of tax returns – If a taxpayer has made a mistake in their tax return filing, they can file for rectification under section 154 of the Income Tax Act.
Discrepancies in tax credit – Taxpayers can face discrepancies in their tax credit if the TDS deducted by their employer or other parties has not been credited to their income tax account.
Issues related to tax exemptions – If a taxpayer is eligible for a tax exemption but has not received it, they can file a grievance.
Benefits of Filing an Income Tax Grievance:
Filing an income tax grievance can have several benefits for taxpayers, such as:
Resolving issues quickly – The income tax department has a robust grievance redressal system that can resolve grievances promptly.
Ensuring accuracy – Filing a grievance ensures that taxpayers’ tax assessments and returns are accurate, reducing the chances of future disputes.
Ensuring timely refunds – If a taxpayer has filed their returns and is eligible for a refund, filing a grievance can help ensure that they receive the refund on time.
Holding the income tax department accountable – Filing a grievance ensures that the income tax department is held accountable for any mistakes or delays.
What to Do if the Grievance is Not Resolved?
If a grievance is not resolved to the satisfaction of the taxpayer, they can escalate the issue to the higher authorities in the income tax department. This can be done by filing an appeal with the Commissioner of Income Tax (Appeals).
Other GSTR List You Should Know:
Time Limit for Filing an Income Tax Grievance:
It is important to note that there is a time limit for filing an income tax grievance. A taxpayer can file a grievance within three years from the end of the assessment year for which the tax return was filed. For example, for the assessment year 2022-23, the taxpayer can file a grievance until the end of the financial year 2024-25.
Documents Required for Filing an Income Tax Grievance:
To file an income tax grievance, a taxpayer may need to provide certain documents to support their claim. These documents may include:
1 Copy of the income tax return
2 Proof of tax payments
3 Correspondence with the income tax department related to the grievance
4 TDS certificates, if applicable
5 Bank statements, if applicable
It is important to keep these documents handy while filing a grievance as they may be required to support the claim.
How to Check the Status of an Income Tax Grievance
After filing a grievance, a taxpayer can check the status of their grievance by visiting the e-Nivaran portal. The taxpayer can enter the reference number generated at the time of filing the grievance to track the status. The income tax department also sends regular updates to the taxpayer via email and SMS.
In Conclusion
Filing an income tax grievance is a straightforward process that can be done online or by visiting the local income tax office. It is important to provide accurate information and necessary documents to support the claim. By following the necessary steps, taxpayers can ensure that their grievances are resolved in a timely and efficient manner. If the grievance is not resolved to the satisfaction of the taxpayer, they can escalate the issue to the higher authorities in the income tax department.
Frequently Ask Question
Q1. What is an income tax grievance?
An income tax grievance is a formal complaint or appeal filed by a taxpayer against the assessment, demand, or refund order issued by the income tax department.
Q2. What are the common reasons for filing an income tax grievance?
The common reasons for filing an income tax grievance include incorrect tax assessments, delayed refunds, rectification of tax returns, discrepancies in tax credit, and issues related to tax exemptions.
Q3. How can I file an income tax grievance?
You can file an income tax grievance by visiting the e-Nivaran portal of the income tax department or by submitting a written complaint to the local income tax office.
Q4. What documents are required for filing an income tax grievance?
The documents required for filing an income tax grievance may include a copy of the income tax return, proof of tax payments, correspondence with the income tax department related to the grievance, TDS certificates, and bank statements.
Q5. How long does it take for an income tax grievance to be resolved?
The time taken to resolve an income tax grievance depends on the nature and complexity of the issue. Generally, the income tax department strives to resolve grievances within a reasonable time.
Q6. What is the time limit for filing an income tax grievance?
A taxpayer can file an income tax grievance within three years from the end of the assessment year for which the tax return was filed.
Q7. What happens if my income tax grievance is not resolved to my satisfaction?
If your income tax grievance is not resolved to your satisfaction, you can escalate the issue to the higher authorities in the income tax department by filing an appeal with the Commissioner of Income Tax (Appeals).
Q8. Can I track the status of my income tax grievance?
Yes, you can track the status of your income tax grievance by visiting the e-Nivaran portal of the income tax department and entering the reference number generated at the time of filing the grievance.
Q9. Are there any fees for filing an income tax grievance?
No, there are no fees for filing an income tax grievance. It is a free service provided by the income tax department to taxpayers.
Q10. Can I file an income tax grievance for previous years?
Yes, you can file an income tax grievance for previous years within the time limit specified by the income tax department.
