Para 9 - Grounds on which complaint shall be filed - Income Tax Ombudsman Guidelines 2010

CHAPTER IV PROCEDURE FOR REDRESSAL OF GRIEVANCES 9. Grounds on which complaint shall be filed:- I. A complaint on any one or more of the following grounds alleging deficiency in the working of the Income-tax Department may be filed with the Ombudsman: (a) delay in issue of refunds beyond time limits prescribed by law or under the relevant instructions issued from time to time by the Central Board of Direct Taxes; (b) sending of envelopes without refund vouchers in cases of refund; (c) non adherence to the principle of 'First Come First Served' in sending refunds; (d) non acknowledgement of letters or documents sent to the department; (e) non up-dating of demand and other registers leading to harassment of assessees; (f) lack of transparency in identifying cases for scrutiny and non-communication of reasons for selecting the case for scrutiny; (g) delay in disposing cases of interest waiver; (h) delay in disposal of rectification applications; (i) delay in giving effect to the appellate orders; (j) delay in release of seized books of account and assets, after the proceedings under the Income-tax Act in respect of the years for which the books of account or other documents are relevant are completed; (k) delay in allotment of permanent account number (PAN); (l) non-credit of tax paid, including tax deducted at source; (m) non-adherence to prescribed working hours by Income Tax officials; (n) unwarranted rude behaviour of Income-Tax officials with assessees; (o) any other matter relating to violation of the administrative instructions and circulars issued by the Central Board of Direct Taxes in relation to Income-tax administration. II. Central Board of Direct Taxes may include any other ground on which a complaint may be filed with the Ombudsman.