e-Nivaran is a Unified Grievance Handling Mechanism for consolidating grievances received across all platforms viz. CPGRAMs, E-filing, CPC-ITR, CPC-TDS, ASK, NSDL, UTIISL and SBI-Refund Banker. Internal channelization of grievances between different department systems and workflow’ based grievance resolution mechanism will help speeding the resolution of tax payer grievances.
In the process through e-Nivaran all the Income-tax related grievances filed on various platform such as CPGRAMs, e-filing (including CPC-ITR). CPC-TDS, ASKs, NSDL, UTIITSL, SBI refund banker and manual application filed for grievances with PAN/TAN will be routed through income tax department’s ITBA e-Nivaran application and/or onward to the respective Systems such as e-filing/CPC-ITR, CPC-TDS etc. based on the categorization of tire grievance by the taxpayer.
The salient features of e-Nivaran are as under:
e-Nivaran grievance applications can be filed through E-filing or file manual application to ASK.
Manual grievance letter filed with ASK or ofiice of the income tax department will be fed into the system.
Grievances will be resolved by integration with income tax departmental software ITBA module such as rectification, refund re-issue, return receipt and processing.
Grievances can be transferred from one system to another (AO to CPC-ITR) through application.
Resolution of grievance communicated to taxpayer.
Assessing officer and his hierarchy will have unified view of all grievances and it’s status
Taxpayer will get email or SMS status of grievance filing as well as its resolution (if email and mobile is provided).
Taxpayer can view grievance status at ASK or from Assessing Officer and also through login to their account at E-filing portal.
Taxpayer get the comprehensive MIS of all grievances irrespective of where it is filed
e-Nivaran will get integrated with all other systems – CPC-ITR, CPC-TDS, E-filing, NSDL/UTITSL, SBI-Refund Banker for easy transfer of grievances.
Filing of e-Nivaran Form for income tax grievances or compliant
The Income Tax department has launched a new form and enabled ‘e-nivaran’ Menu in the income tax portal http://www.incometaxindiaefiling.gov.in to manage all taxpayer payer queries, grievances, complaints etc, n best possible way. e-nivaran platform helps to dispose of all grievances related to Assessing Officer, Centralised Processing Cell (CPC-ITR), CPC-TDS, e-Filing return, SBI Refund Banker, PAN, TAN etc,
Similar to online filing of Income Tax Returns and other forms, the new form ‘e-nivaran’ compiles PAN Number, email, mobile number along with the taxpayer’s name so that the resolution is automatically informed to the individual. These informations are to be filled by the user, in order to receive hassle-free service from the department. It also provides space for explaining the grievance in detail by either mentioning the Assessment Year (in case of individual) or the Financial Year (in case of deductor).
The filing of new e-Nivaran form either online on the official e-filing website or manually at the Aaykar Sampark Kendra (ASK), which are located across 260 cities in the nation. Once the form gets submitted successfully, the department releases a ‘Unique Grievance ID’ which can be used by the taxpayers to track their case
By using the new system of online filing of e-Nivaran form, the taxpayer grievances will be addressed without visiting tax office as the system is made to ensure that the time gets saved. As already mentioned the ‘e-nivaran’ project is interconnected to the department database.
Following types of grivances can be filed online under E-nivaran form
Resolution sought from Assessing Officer ie ITO / ACIT or his supervisory Hierarchy
Income tax return Filed, but processing not yet completed
Refund claimed but not received
Rectification application filed but rectification is pending with the assessing officer
Wrong demand raised by assessing officer or incorrect outstanding demand to be corrected by Assessing Officer
Appeal effect order not received
Other application if any pending with assessing officer
PAN transfer application pending with Assessing Officer
Pending PAN activation or deactivation
Resolution sought from Centralised Processing Cell (CPC), Bangalore
Queries related to ITR – V
ITR – V Status – Receipt not received from CPC
ITR V not received by CPC
ITR – V posted to CPC but not received receipt from CPC
ITR – V rejected CPC
Outstanding demand raised by CPC prior to Assessment Year 2007-08
Other ITR – V related queries
Queries related to processing of income tax return
Notice received u/s 139(9) of income tax act even after correction
Not able to file correction u/s 139(9) due to invalid PAN or CPC communication Ref No.
Difference between income computed by CPC and income declared in the income tax return
Request for reissue of intimation order u/s 143(1), but not received
Rectification rights transferred to AST
Any other queries related to processing of income tax return
Queries related to Income Tax Refund
Intimation order u/s 143(1) received, but no refund received
Refund determined but not received
Refund reissue request raised but refund not received
Legal Heir verified but refund not received
Refund status in TIN-NSDL is misleading
Other refund related queries
Queries related to Rectification of Income Tax Return
Online Rectification application u/s 154 filed, but rectification order not received
Online Rectification application u/s 154 filed, but rectification is not considered
TDS entry appearing in Form 26AS, but credit not allowed
Other rectification related queries
Queries related to CPC Communication
Intimation Order u/s 143(1) not received
Resend request for intimation order not processed
Email verification for order sent
Other CPC communication-related queries
Dispute related to Income Tax Demand
Demand not correct/disagree
Demand wrongly confirmed
Demand paid but not reflected in IT portal
Refund adjusted against Demand
Interest on demand is pending after refund adjustment
Demand paid refund also adjusted
Demand cancelled and refund also adjusted
Demand open even after cancellation by Assessing officer
No outstanding demand but demand notice received
Tax credit mismatch – Tax credit is not given
Other demand related queries
Resolution sought from SBI – Refund Banker
Refund credited to wrong account
Refund order processed and status shows paid, but not credited to assessee’s account
Misuse of user ID and password on E-filing portal
Refund failed, account could not be credited
Payment of refund to the legal heir of deceased
Refund determined or paid less than expected
Payment taken other than original assessee
Other refund related queries on SBI- Refund banker
Resolution sought from Directorate of Systems related to Technical Issues
Technical issues related to PAN
Technical issues related to Tax payment (OLTAS)
Matter related to SBI – Refund Banker
Assessment related technical issues
Other technical issues
Resolution sought from E- filing Website Team
Activation link is not received
Forgot password at the time registration
Email OTP PIN not received
Mobile OTP PIN not received
Unable to register PAN or TAN
PAN or TAN data not found
E-vault Higher Security
Filing of Income Tax Return and Other Forms
Queries related to Form 26AS
Unable to file Income tax return or other form
Rectification return related queries
Defective return u/s 139(9)
Issues related to legal heirs
XML/Forms/ITR not available
Intimation u/s 143(1)
Verification of Income Tax Return and other Forms
ITR – V related queries
Digital Signature Certificate (DSC) related queries
Aadhar linked EVC
Bank Account linked EVC
Bank ATM linked EVC
Demat Account linked EVC
Misuse of User ID and Password on e-filing portal
Unable to reset password using the existing options
Response to Outstanding Tax Demand
Step by step procedure to file online complaint on income tax grievances under e-Nivaran online form:
For lodging complaint or grievances related to Assessing Officer, Centralised Processing Cell (CPC-ITR), CPC-TDS, e-Filing return, SBI Refund Banker, PAN, TAN etc, taxpayer first log into his e-filing account in the income tax portal http://www.incometaxindiaefiling.gov.in.
Step by step process involved in lodging an online complaint or grievances are as under
Login to income tax e-filing account at www,incometaxindiaefiling.gov.in’
Update correct address by visiting menu “Profile setting” along with correct pin code, Mobile Number and email ID. In the case of non-salary assessee, Pin Code is important as the assessing officer jurisdiction depends on pin code.
Click on e-Nivaran tab at the extreme left of the menu bar
Click on submit grievance button under e-Nivaran menu bar
The personal details are auto filled with the information available from profile menu
Select appropriate option for your grievance ie resolution sought from, grievance categories and sub categories, assessment year etc
Attach copies of the relevant documents as specified Please note that only pdf documents are allowed and size should not exceed 5 MB.
Write grievance description in short ( only 3000 character is provided)
Click on preview and submit form, on successful submission acknowledge number will get generated