OLTAS -PAN and refund status misleading top line of the reports.

[C.A. DEV KUMAR KOTHARI]

Report about status of refunds:

On the website of NSDL through website of income Tax Department we can see refund status for any assessee whose Permanent Account Number (PAN) is known.  For this purpose one can visit website of Income tax Department http://www.incometaxindia.gov.in/  and then go for link Refund Status or directly the link https://tin.tin.nsdl.com/oltas/refundstatuslogin.html can be used.

This report is available only when refund is sent through "Refund Banker", and not in cases of refund by way of adjustment or direct cheque issued by the AO to assessee.

The relevant page is as follows:

REFUND STATUS

Refund Banker

The 'Refund Banker Scheme,' which commenced from 24th Jan 2007, is now operational for Non-corporate taxpayers assessed in Delhi, Mumbai, Kolkata, Chennai, Bangalore, Bhubaneswar, Ahmedabad, Hyderabad, Pune, Patna, Cochin, Trivandrum, Chandigarh, Allahabad, and Kanpur.

In the 'Refund Banker Scheme' the refunds generated on processing of Income tax Returns by the Assessing officers/ CPC-Bangalore are transmitted to State Bank of India, CMP branch, Mumbai (Refund Banker) on the next day of processing for further distribution to taxpayers.

Refunds are being sent in following two modes:

1. RTGS / NECS: To enable credit of refund directly to the bank account, Taxpayer's Bank A/c (at least 10 digits), MICR code of bank branch and correct communication address is mandatory.

2. Paper Cheque: Bank Account No, Correct address is mandatory.

Taxpayers can view status of refund 10 days after their refund has been sent by the Assessing Officer to the Refund Banker - by entering 'PAN' and 'Assessment Year' below.

Other Refunds

Status of 'paid' refund, being paid other than through 'Refund Banker,' can also be viewed at www.tin-nsdl.com by entering the 'PAN' and 'Assessment Year' below.

'Refund paid' status is also being reflected in the 'Tax Credit Statements' in Form 26AS.

FAQ for refund banker

Please enter your Permanent Account Number and Assessment Year for which
status of refund is to be tracked.

Permanent Account Number (PAN)
Assessment Year	2011-2012 2010-2011 2009-2010 2008-2009 2007-2008 2006-2007 2005-2006 2004-2005 2003-2004 2002-2003

 

Online Tax Statement helps you in filing your income return, Click here for registration
Insist on Computerised Challan Counterfoil from bank for tax deposited.

 

 

Information required:

In the relevant field you have to fill up PAN and choose Assessment year and click submit. In case the A.O. has sent refund cheque then information will come about it including date of encashment. In that case in the top line we find "Refund Status", and then information about cheque sent/ ECS and encashment are given. If for any assessment year refund cheque is sent more than once, then respective dates appears.

Misleading top line when no refund is sent:

For the same assessee that is PAN in case no refund cheque has been sent to the assessee then on the top of report it is mentioned as follows:

"Tax Refund Status: pan not found",

Thereafter it is mentioned that your assessing officer has not sent cheque…

This is really misleading. This can create confusion as to whether the PAN is wrong or non existing / cancelled PAN. Whereas the PAN is correct.

With the same PAN we find "Refund Status" in top line  and details of refund and with the same PAN in other year we find "Tax Refund Status: pan not found",

Example:

To substantiate the above a screen shot of Refund Status report of one PAN   for two years is given first the year for which refund cheque is sent (AY 2005-06) it is stated "Refund Status", and the year (2008-09) for which refund has not yet been sent it is stated "Pan not found" in the top line below the tool bar.

 STAR BATTERRY Ltd REFUND STATUS where refund cheque has been sent AY 2005-2006

In top line below the tool line it is mentioned "Refund Status",  then information about two refund cheques encashed are given as follows:

                                                                           REFUND STATUS 

Status of your tax refund 

Permanent Account Number (PAN) AAECS1046D Assessment Year 2005-2006

 

Mode of Payment Reference Number Status Date* Refund cheque - Refund cheque has already been encashed. Mar 28, 2009 Refund cheque - Refund cheque has already been encashed. Oct 10, 2008

* The date corresponds to the status. 
Online Tax Statement helps you in filing your income return, Click here for registration  
Insist on Computerised Challan Counterfoil from bank for tax deposited.

1. Your assessing officer has not sent this refund to Refund Banker.

2. If this refund has been sent by your Assessing Officer within the last week, you may wait for a week and again check status.

Note:- 
Please contact your Assessing Officer.  
Online Tax Statement helps you in filing your income return, Click here for registration  
Insist on Computerised Challan Counterfoil from bank for tax deposited.

STAR BATTERRY Ltd REFUND STATUS where refund cheque has not been sent AY 2008-2009 shows tax refund status pan not found.

Top line: Tax refund status: pan not found

REFUND STATUS

Permanent Account Number (PAN) AAECS1046D Assessment Year 2008-2009

1. Your assessing officer has not sent this refund to Refund Banker.

2. If this refund has been sent by your Assessing Officer within the last week, you may wait for a week and again check status.

 

Misleading top line:

The top line, in case refund for nay year has not been sent can create confusion and cause doubt about genuineness of the PAN holder about which information is given. In a proceeding before appellate authority the author had given details of one such PAN holder to whom appellant had made payment. The appellate authority pointed out that this PAN is not found may mean that it does not exist. So author thought that there may be some mistake in writing PAN, on enquiry it was found that PAN is correct, then author checked several PAN and found that with the same PAN refund report is given and when no refund is given then in top line "Tax Refund Status: pan not found" is mentioned.

The wording should be corrected:

It is desirable that proper wordings should be used. In case PAN is correct, then in the top line only "Refund Status" can be mentioned and then information about cheque not sent can be given. In case PAN is wrong or non-existing, then PAN is wrong or/ PAN does not exist/ PAN cancelled etc. may be mentioned.

 

Discussions to this article

[DEV KUMAR KOTHARI]

In the web hosted article, screen shots of report when refund cheque has been sent and when not sent could not be properly inserted on website. Therefore, readers can visit the relevant pages and can try to find the manner of reporting in two situation for any PAN.

[DEV KUMAR KOTHARI]

On 18.10.10 also I had occassion to visit the website  https://tin.tin.nsdl.com/oltas/servlet/TaxRefundStatus.

For the same assessee where refund has been sent for any year it is being shown with details. However, in case , where refund has not been sent  the top line is still showing  misleading information as follows:

                  "Tax Refund Status: pan not found", 

NSDL sould take steps to show correct position - refund detsils not found or refund not sent.

Th