Pending Refunds – No Statistical Data maintained by Centralized Processing Centre (CPC), Income Tax Department

The Centralized Processing Centre (CPC), Income Tax Department has informed that it does not maintain the statistical data pertaining to the ‘Refunds (pending to be released by the Assessing Officers’ as applicable for each Circle/ Zone/ City and the country and specifically for the Assessment Years 2018-19, 2019-20 and 2020-21 as was being sought, on the ground that the processing of returns of income at the CPC, Bengaluru is an automated process, with no human intervention and further that the CPIO is authorized to provide only such information as is available and existing and held by or is under the control of the public authority i.e. Income Tax Department and not otherwise.

NOTE : The redacted portions as are marked in ‘Grey/White Colour’ in the PDF file attached/uploaded herewith, contain personal information. The said file as is created is meant for information purposes only, considering the issue(s) involved therein, being believed to be of social interests and/or importance.

CENTRALIZED PROCESSING CENTER

INCOME TAX DEPARTMENT

OFFICE OF THE DIRECTOR OF INCOME TAX
CENTRALIZED PROCESSING CENTER,
48/1 & 4812, PRESTIGE ALPHA, BERATENA AGRAHARA,
ELECTRONIC CITY (POST), HOSUR ROAD, BENGALURU — 560 500.

F.No.

Dated : 11.06.2021.

To

Shri Mohit Kumar Gupta

Sir,

Sub: Request for information under the RTI Act, 2005 – – reg.

Ref: Your online RTI application dated 25.05.2021 received on transfer from O/o. CBDT, New Delhi.

***

In the RTI application sent to this office, you have requested for furnishing of the following information :

SL No. Information requested
1. Provide the minimum and maximum time limits imposed upon the Assessing Officers / Other Officers (dealing with issuance of Income Tax Refunds) to release Income Tax Refunds in favour of the assessees.
2. Provide the IFSC of maintained in the records and systems of the Income Tax Department and its banker, State Bank of India, for crediting / processing the Income Tax Refunds in favour of the Assessees.
3.  Provide the current status (as on date of reply to the present RTI Application) of Income Tax Refund of the undersigned RTI Applicant, the relevant details being provided herein below :

Permanent Account Number (PAN) :

Assessment Year :

4.  In reference to Point No.3 above, provide the date and reference number of the communication made by the Assessing Officer to the Assessee through e-mail stating that ‘You have a refund for A.Y.
5.  In reference to Point No.3 above and co-related with the status as shown on    https://tin.tin.nsdl.com/oltas/servlet/TaxRefundStatusmobile today, i.e.  I provide the status and information as to whether the concerned assessing officer has nor has not sent this refund to the Refund Banker.
6.  In reference to Point No.3 above, provide the Name, Designation, Official Mobile Number and Official E-mail Id of the Assessing Officer.
7.  Provide the total amounts of Income Tax Refunds pending to be released by the Assessing Officer for A. Ys. 2018-19, 2019-20 and 2020-21 (as on the date of reply to the RTI application).
8.  Provide the total amounts of Income Tax Refunds pending to be released by the Income Tax Department of each Circle / Zone / City and the country for A. Ys. 2018-19, 2019-20 and 2020-21 (as on the date of reply to the present RTI Application).

The RT1 Application is disposed as under :

2. Reply to Query No.1 : The applicant is hereby informed that the timelines for processing of returns are guided by the provisions of Section 143(1) of the Income Tax Act, 1961 and the Amendments in this regard, that are in force at any given point of time. Further, the Citizens’ Charter provides the timelines for issue of refund. In case of electronically filed returns, refund along with interest is to be issued within 06 months from the end of the month in which the return of income is received. In case of other returns, refund along with interest is to be issued within 09 months from the end of the month in which the return of income is received. However, it is pertinent to mention here that these timelines are applicable only to returns which are complete in all aspects and not to defective returns, returns with inaccuracies / inadequacies /inconsistencies, etc.

2.1. Processing of a return is a precursor to determination of demand payable or refund due to a taxpayer. It is informed that processing of the returns and other activities at the Centralized Processing Center, Bengaluru are automated processes, with no human intervention. Every return filed is unique and processed in an automated environment subject to filters / checks built into the System and depends on the data / information contained in the return of income, the database of the Department and the claims made in the return of income. After completion of processing, external agencies like National Payments Corporation of India (NPCI) and Refund Banker are involved, before the refund is actually credited to the taxpayer.

2.2. The applicant is hereby informed of a facility provided in the NSDL website httios://tin.tin.nsdl.com, the relevant page of which can also be accessed through typing ‘Status of Refund’ on Web or Google Search. The search displays a page in which the applicant can enter PAN, Assessment Year and the captcha code displayed therein. Once the details are submitted, the Tax Information Network displays the latest refund status updated after issue of refund by the Refund Banker.

3. Reply to Query No.2 : It is hereby informed that the CPIO does not have the registered information to be provided as requested by the applicant. The CPIO is not obliged to collate and compile data and provide the same to the applicant. Under the RTI Act, the CPIO is authorized to provide only such information as is available and existing and held by the public authority or under the control of the public authority. The applicant may contact the concerned Bank — Branch to obtain this information.

4. Reply to Query Nos.3 & 5 : It is hereby informed that processing of the return of income filed for A.Y. 2020-21 by the applicant had been completed determining a refund. The refund so determined has been credited to bank account number I The applicant may check the bank account for credit of this refund.

5. Reply to Query No.4 : It is hereby informed that upon completion of processing of return of income for A.Y.  by CPC, Bengaluru, intimation under Section 143(1) vide No.   I has been sent to the registered e-mail id of the applicant at

6. Reply to Query No.6 : It is hereby informed to the applicant that processing of – returns of income at the Centralized Processing Center, Bengaluru is an automated process, with no human intervention. Therefore, the request for names and designations of officers / officials, mobile numbers, e-mail ids, etc. is not applicable.

7. Reply to Query Nos.7 & 8 : It is hereby informed that the statistical information as sought for by the applicant is not available with the CPIO as registered information. Under the RTI Act, 2005, the CPIO is authorized to provide only such information as is available and existing and held by the Public Authority or is under the control of the Public Authority.

7.1. The Hon’ble Supreme Court in the case of CBSE Vs Aditya Bandopadhyay, 8 SCC 497 held at Para 63 of their order, that where the information sought is not part of record of the Public Authority, and where such information is not required to be maintained under any law or rules or regulations of the Public Authority, the Act does not cast an obligation upon the Public Authority, to collect or collate such non-available information and furnish it to the applicant.

8. The First Appellate Authority under the RTI Act for CPC is the Addl. Director of Income Tax (CPC), Unit-8, Prestige Alpha, Post Box No.1, Electronic City Post, Bengaluru — 560 500. First appeal, if any, may be filed within 30 days from the date of receipt of this order.

Yours sincerely,

( Rajamathangi )

Income Tax Officer & CPIO,

CPC, Bengaluru.

Download RTI on Pending Refunds – No Statistical Data maintained by Centralized Processing Centre (CPC), Income Tax Department

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