A RETROGRADE PLANET TAX DEPARTMENT A RETROGRADE PLANET

[Harish Chander Bhatia]

A RETROGRADE PLANET

TAX DEPARTMENT

No one can afford to see the taxpayer happy, particularly the income tax department some changes in law are continually to be made by the CBDT, without much of the benefit to either, for the sake of change, so it looks that the department is functioning. It has become the nature or habit of the CBDT to present the things in half hearted and half-cooked manner. Thank GOD that the department deals only in tax matters, had it been HoD of Health & Care, they would have allowed the new medicines to be used by taxpayers without any formal testing. It is inconvincible, what has been wrong with the department. No amendment is perfect; everywhere, it a chaos amongst taxpayers and professional, one can see many glaring instance of imperfection of the CBDT, perhaps those are not visible to CBDT with even open eyes.

Like in introducing the return forms for the year 2013-14, the corrections were continued to be carried out just six days before the last date of filing of returns what it shows. A perfect example of imperfection and in-exactitude of the department. Perhaps the CBDT does not understand what it requires from the taxpayers, and why he still suspect its tax payer community and why it want to keep the sword hanging on their head. Every year the new form is introduced after the lapse of two and three months of the assessment year and the assessee are not. Given any benefit for the same. Why the period of delay in releasing of the ITR form is not being reduced from the total period, which was hitherto being allowed to prepare and file the return. The more the complicated system of tax, more are the defaults by taxpayers, more are tax outstanding and lesser is the tax collection. Since the independence, the department has not been able to inculcate the habit of national interest and true patriotism in taxpayers. The cat and mouse game is continued between both of them. The image of tax department in the eyes of the assessee and in the heart of the assessee is not Zero but negative. The department has lost its face and image due to its own policy paralysis. Everything is thrust upon the taxpayers and the situation is so worse that the people now make compliance of the law, only if they need it

Now another example of imperfection is the change in the form 15CA and form 15CB and procedure thereof. The same imperfection, the new form made applicable from 1-10-2013. Yes, but no form introduced, it was introduced on 9th October. What was the hurry to make those changes and introduce the things in piecemeal?

 Readers have started facing problems with the same and sooner the readers will see the flood of problems in these forms.

CBDT ought to give reasons for making changes in any policy matters.

Further, the department allowed to accept ITR 7 in the respective wards/circles and thousand of. Returns were filed manually. However, all of the sudden the department meekly introduced a notification and stopped accepting the ITRS manually. Now why it so happened, no one knows, especially the board who is brain behind these cultivation. Moreover, after last date of filing, the notices are being sent to almost all the filers to re-file the ITR 7 now online. When the ITR 7 was being accepted, where were those officers, why they allowed the wastage of paper and wastage of work force, particularly during those days, when none of the professional had the spare time to all these manual things. Whose mistake is this is any officer can be made accountable for this lapse. Perhaps no and never.

                                                                   ...........................to be continued