Monitoring of applications for refund, revision orders, rectifications orders etc. - Income Tax - 1452/CBDT

INSTRUCTION NO. 1452/CBDT Dated: February 3, 1982 The directorate of organisation and Management services have made a study with a view to finding out the reasons for delay in the disposal of applications for rectification and other applications received from the assessees such as :- i) Applications u/s.146 of the I.T. Act 1961 ii) Applications for refund. iii) Applications for giving effect to appellate/revision orders. iv) Applications for exemption certificates v) Applications for tax clearance certificates vi) Applications for certificates u/s.230 A vii) Applications for relief u/s.89(i) viii) Applications for DIT relief etc. 2. During the course of the study it has been observed by the study team that such applications are not entered in the registers prescribed for the purpose and therefore it becomes difficult to keep a watch over their disposal. Some of these appplications ultimately get lost or destroyed and the control provided by these registers is thus lost. It was also observed that sometimes applications are directly handed over by the assessees to the ITOs/staff and these do not get entered in the prescribed registers. 3. After considering the report of the DOMS the board have decided that the following procedure should be adopted for the receipt and disposal of applications mentioned in para 1 above. i) The Central receipt section should give to the IACS a circle/district/wardwise break-up of the applications received each month. This list should separately be for each type of applications mentioned in para 1 above. ii) The IAC should check up this number with the number of pending applications reported in the month to ensure that all the applications received in the month have been properly accounted for by the concerned ITO in the month. iii) The IAC should on the 20th of the following month call for 15 to 20 files mentioned in the list received by him from the central receipt section and check up whether the applications are placed on the files. iv) The IAC should also check the prescribed registers maintained by the ITOs to satisfy himself whether these applications have been entered there by the concerned member of the ministerial staff. v) The IAC should take suitable follow-up action to expeditiously process them and for avoiding remissions on the part of the staff.