How to track Income tax Refund online

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The Income Tax Department entertains queries for all assessees regarding the refunding of income tax through the Tax Information Network (TIN). The SBI has been appointed as the refund banker, which processes refunds and routes them to the assessees’ bank accounts. If the assessee does not choose direct credit, a cheque is sent. This facility also helps track the status of the parcel that has been despatched by speed post. All refunds are handled by the Central Processing Centre (CPC) at Bangalore. Visit https://tin.tin.nsdl.com/oltas/refundstatuslogin.html for checking the status of your income tax refund. You can do so by indicating your PAN, relevant assessment year and then clicking on ‘submit’.

Processing
If the processing of the refund has not been completed by your assessing officer, or if there is no refund payable to you for that year, you will get a message saying so.
Refund details
If there is a refund, you will get details showing your refund reference number, the date of credit to your bank account or the date of despatch of the cheque by speed post, and the speed post reference number, if applicable
Tracking
You can go to http://services.ptcmysore.gov.in/speednettracking/ and enter the speed post reference number. On submitting it, you will get a link called ‘movement’, which will show the status of your parcel.
E-mail
You can submit your reference number and e-mail ID on the speed post tracker screen. You will receive an e-mail when your parcel has been received.
Points to note
Status check: You can check if your refund has been sent to the SBI, the refund banker, by logging into your e-filing account.
Payment mode: 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.

Error notification: If there is an error in the refund or in case of any other query, the assessee can write to CPC Bangalore, quoting the refund reference number.

Online Tracking Facility to Check Corruption in Income Tax Refunds

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Web Based Status Tracking Facility Launched to Check Corruption in Income Tax Refunds

Instances of alleged corruption for settlement of refund claims and complaints come to notice from time to time. Whenever any such instance or complaints comes to notice, the same is verified and if it is found to be correct, the concerned officers/officials have to face penal consequences depending on the facts and circumstances of the case.
The process of issue of refunds has been streamlined in the course of computerization and encouraging e-filing of returns for speedy processing and issue of refunds through refund banker scheme. A web based status tracking facility for refunds has also been launched. The grievance redressal mechanism has been strengthened for ensuring prompt disposal of all such complaints.
Significant success has been achieved. An e-filed return claiming refund is now on an average processed within three to four months of its filing.
This was stated by the Minister of State for Finance, Shri S.S. Palanimanickam in a written reply to a question in the Lok Sabha today.

Cenvat credit can be taken on machine procured prior to registration

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CESTAT, NEW DELHI BENCH

Global Digital Color Lab

v.

Commissioner of Central Excise I, Jaipur-I

FINAL ORDER NOS. 827-828/2012-SM(BR)

APPEAL NOS. ST/1265-1266 OF 2011-SM

JUNE 20, 2012

 

Ld. A.R has not been able to point out any provisions to the effect that Cenvat credit cannot be taken on machine procured prior to the date of issue of registration certificate. The argument of the lower authorities seems to be that the credit entries in the register for taking credit should not have been earlier than the date of granting of registration. There is nothing in the rules prohibiting a person from maintaining proper account. There is no statutory record presently prescribed like “RG-23″ as was earlier in force. The business records maintained correctly reflecting the position has to be accepted. I do not find any merit in the argument adopted by the lower authorities. Therefore, I set aside the impugned orders of lower authorities in both the appeals and allow the appeals.

Services provided by one unit of assessee to other unit not liable to service tax if Registration of Units based on same PAN

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CESTAT, KOLKATA BENCH

SAIL

v.

Commissioner of Central Excise, Ranchi

ORDER NO. M-268/KOL of 2012/5-545/KOL of 2012

MA – 168 of 2012 & SP – 311 of 2010

APPEAL NO. st/115 of 2010

JUNE 18, 2012

 

 We find from the Central Excise Registration and the other documents furnished by the applicant that the Registration by Central Excise Department has been given by including PAN Number of SAIL. There is no dispute that the applicant is an unit of M/s SAIL and the other units are also part of M/s SAIL. Thus, we find that the service is being provided to self, this Tribunal in the case of Precot Mills (supra) and also in the case of Indian Oil Corpn. Ltd. (supra), held that the service provided to self is not liable to service tax. In these circumstances, we find that the applicants are able to make out a prima facie case for total waiver of pre-deposit in their favour. Therefore, the requirement of pre-deposit of all dues adjudged is waived and recovery of the same is stayed during pendency of the appeal. Stay petition is allowed. Miscellaneous application is disposed of.

Providing adequate support staff to all assessment units – CBDT

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Letter [F. No. HRD/CMD/123/2/2011-12/2301], Dated 23-11-2012

Assessment officers of many charges have conveyed to the Board that they are not being provided any secretarial assistance or other office help and they are left with no option but to make private arrangement to finalise their assessment orders and other time bound matters.

2. Chairperson, CBDT has viewed this matter very seriously. While it is true that the Department is presently facing shortages of manpower, however, the current situation where assessing officers are forced to make private arrangements for secretarial assistance and other help to run their office is highly undesirable and cannot be allowed to continue without seriously compromising the functioning of the Department.

3. In this regard, the undersigned is directed to draw your kind attention to the Rule 178 of GFR 2005 which allows outsourcing of certain services in the Interest of economy and efficiency. It is also noted that every Commissionerate has already been sanctioned a budget of Rs. 30 lacs for meeting expenses of this nature. You are accordingly requested to ensure that these funds are properly utilised and every assessing officer in all the Commissionerates under your charge is provided with adequate secretarial assistance and other office help either through the regular employees of the department or through outsourcing. In case, further funds are needed in this regard, requisition should immediately be sent to the DIT (Expenditure Budget) under DG (Logistics). All action In this regard may be completed by the end of this month.

4. In order to assess the prevailing shortage of manpower in your respective charge, following information is required: -

1.	The total number of assessing officers presently in position In your charge
2	The number of (a) Secretarial assistants; (b) DEOs; (c) MTS provided to each of the assessing officers
3.	The total number of (a) Secretarial assistants; (b) DEOs; (c) MTS hired through outsourcing
4.	The total number of PS, Steno Gr. I, Steno Gr. II, STA, TA and MTS in position

5. The aforesaid information covering all the Commissionerates in the CCA region should be sent in the following format to the undersigned, with a copy sent by e-mail as well at cmd.hrd.cbdt@incometaxindia.gov.in positively by November 30, 2012:

Grade	Number in position	Number of Stenos		Number of DEOs		Number of MTS
		Regular employees	Through outsourcing	Regular employees	Through outsourcing	Regular employees	Through outsourcing
DCIT
ACIT
ITO
TOTAL

This issues with the approval of the Chairperson, CBDT and may be treated as most urgent.

Commission paid to overseas agents for export sales is an input service

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CESTAT, New Delhi Bench

Ajay Industries

v.

Commissioner of Central Excise, Jalandhar

Final Order Nos. ST/A/487-491 of 2012-Cus.

Appeal Nos. ST/741-745 of 2008

June 8, 2012

 

 Overseas commission agent services promotes the assessee’s business activities and adds to Revenue earning by manufacture and sale of incremental quantity, activity may have nexus to such sales and Service Tax paid on such services has to be held as includable in the definition of inputs services.

No Penalty on voluntary admission of Assessee of taxing the income @ 8%

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HIGH COURT OF DELHI

Pronounced on : 11.10.2012

ITA 1246/2010

THE COMMISSIONER OF INCOME TAX –VI

Versus

VATIKA CONSTRUCTION PVT. LTD.

 

In the present case, the assessee’s cash payments were concededly not the amount which was disallowed; they had no co-relation to what could not be established, and were disallowable. Further, the judicial record would show that when the AO decided to initiate penalty proceeding, he had no material to conclude that the assessee had concealed income or provided inaccurate particulars. The assessee did provide particulars, but could not back up its claim with confirmation; its explanation was that the payees insisted on immediate payment, to fulfill their contractual commitment to their suppliers. The payees were small vendors, willing to ensure supply of materials to the assessee’s site. Clearly, a case for business expediency had been urged. Most importantly, the material which led to the penalty order –i.e. absence of the payees at their places or address provided, was gathered after notice under Section 271 (1) (c) was issued. The assessee complained of this procedure, calling it unfair, as it ought to have been provided with opportunity in this regard during the assessment and that material which did not exist at time of initiation of the penalty proceeding ought not to have been put against it. This Court is of opinion that the objection is well-founded, because the AO did not have the benefit of such material, and therefore could not have, only on the basis of the assessee’s offer to be taxed at 8% on gross receipts, have concluded that it had provided inaccurate particulars in its returns. Moreover, the course of action suggested by the AO was in fact accepted by the assessee, as reasonable. In these circumstances, the imposition of penalty was not justified. The court therefore, is of opinion that there is no infirmity in the impugned order of the Tribunal. The question of law is therefore answered against the revenue, and in favour of the assessee; the appeal is accordingly dismissed. No costs.