CBDT releases 'Interim Action Plan FY 2024-25', requires immediate action on grievance redressal & refund approval

Apr 10, 2024

CBDT releases Interim Action Plan for FY 2024-25 prescribing key results areas to be achieved within specified timelines; The Interim Action Plan provides for immediate action on grievance redressal through disposing of e-Nivaran and CPGRAM and approval of refunds; Also proposes final settlement of at least 50% of major and 75% of minor internal and Revenue Audit Objections  received till Dec 31, 2023 and final settlement of at least 50% of internal and revenue audit objections brought forward on Apr 1, 2024, to be completed by Jun 30, 2024; Further provides for identification of all cases where seized assets are due for release and release the same by Jun 30, 2024; Also provides for identification of potential cases for prosecution as result of survey or other information/verification/proceedings carried out in FY 2023-24 and earlier years to be completed by Jun 30, 2024; All pending applications as on Apr 1, 2023 and fresh applications for Nil/Lower TDS or TCS certificates under Section 195/197/206C to be disposed of within a month

Email Summary

The information is based on the document accessed by Taxsutra.

Immediate Action

  1. Disposal of e-Nivaran and CPGRAM over 30 days.

Immediate Action – latest by Apr 30, 2024

  1. Approval of all pending refunds, withheld u/s 241 A, where scrutiny assessments have been completed and necessary orders have been passed.
  2. Approval by JAO/Range Head of all refunds pending, of ITBA e-returns, for all Assessment years.

By Apr 30, 2024

  1. JAOs to provide response in ITBA recovery module for demands Rs. 500 Cr and above, for demand verification where submission of AO’s responses are required to outstanding demands as on Apr 1, 2024, in ITBA Recovery module.
  2. Passing of orders in cases where the AO disagrees with the demands above Rs. 1 Cr and such demands are rectifiable on account of mismatch of prepaid taxes,

duplicate demands, OGE, etc. in cases of demands of Rs. 500 Cr and above.

  1. 100% submission of information in requests pending as on Mar 31, 2024 as sought by sought by various LEAs (CBI, ED, SEBI, CBIC/DRI, FIU-IND, Police and SFIO, etc.).
  2. Identification and processing of all cases (search cases, 153C/ 148 cases, Black Money Act cases, FT&TR cases, etc.) which require centralization in the central charges (to be done in ITBA only).
  3. Processing of returns of income validly filed electronically with refund claims under section 143(1) of the Income-tax Act, 1961 beyond the prescribed time limits in non-scrutiny cases for AY 2021-22.
  4. Compiling and submission of Quarterly Audit Report Data with respect to Internal audit for the period upto Mar 2024.
  5. Compiling and submission of Quarterly Audit Report Data for Revenue audit for the period upto Mar 2024.
  6. Review of Inspection reports in cases of Ward, Circle and Range offices, received by Mar 31, 2024.
  7. Allocation of reassessment cases getting time barred on Mar 31, 2025 to AU by the Directorate of Systems by NaFAC.
  8. 100% implementation of e-office for SLP work in appellate matters.
  9. Forwarding of all pending complaints to respective CVOs in cases of Group 'A', Group 'B' and Group ‘C’ officers/officials.
  10. Implementation of e-office for communication with CBDT by Pr. CCIT(CCA).
  11. Cancellation of candidature and returning of dossiers of candidates beyond 6 months by Pr. CCIT(CCA).

By Apr 15, 2024

  1. Submission of quarterly dossier report above Rs. 500 Cr by the respective Pr.CCsIT/DGsIT(Inv.) received by Mar 31, 2024.
  2. Sensitisation on consequence of non-filing of ITR.

By May 15, 2024

  1. Review of Inspection reports in cases of CIT (Appeals), received by Mar 31, 2024.
  2. Creation of complete hierarchy for all field formations of International Taxation and Transfer Pricing in all Systems Module.
  3. Holding of all pending DPCs at all grades (Group B & C) by Pr. CCIT(CCA) for HRD related matters.
  4. Reporting of vacancies in direct recruitment cadres of Group B & C by Pr. CCIT(CCA).

By May 31, 2024

  1. JAOs to provide response for demands outstanding as on Apr 1, 2024, in ITBA Recovery Module between Rs.10 Cr to Rs. 500 Cr.
  2. JAOs to provide response for demands outstanding as on Apr 1, 2024, in ITBA Recovery Module between Rs. 1 Cr to Rs. 10 Cr.
  3. Passing of orders in cases where the AO disagrees with the demands above Rs. 1 Cr and such demands are rectifiable on account of mismatch of prepaid taxes, duplicate demands, OGE, etc., where demands are between Rs. 10Cr to 500 Cr and between Rs. 1 Cr to 10 Cr.
  4. Upholding the categorising of demand ‘Difficult to recover’ and ‘demand under dispute’ of CAP-I as per the facility/utility available in the demand management module.
  5. Transfer of PANs to correct jurisdictions both within and out of International Taxation, for International Tax/Transfer Pricing cases.
  6. 100% filing of Revenue appeals/petitions before High Court and ITAT in e-filing mode.
  7. Completion of pending deficient APAR (Group B & C), by Pr. CCIT(CCA).
  8. Cataloguing of Service Litigation, by Pr. CCIT(CCA).
  9. Issue of notification for holding online Departmental Exam for ITO/ITI/MS Exam and registration of eligible candidates, by Directorate of HRD.
  10. Finalisation of Civil List.
  11. Completion of pending deficient APAR (Group A).

BY Jun 15, 2024

  1. Delayed Rent Revision proposals received from the field offices to be submitted to the Competent Authority.

By Jun 30, 2024

  1. Completion of processing of cases of prosecution under Section 276CC for defaults in filing of return of income, already identified by Systems Directorate or identified manually.
  2. Completion of processing of all cases where penalty has been confirmed before   ITAT during FY 2023-24, for prosecution under Section 276C(1).
  3. Completion of processing of all cases of wilful attempt to evade the payment of tax, penalty or interest under Section 276C(2).
  4. Disposal of all compounding applications pending as on Mar 31, 2024 by all charges except TDS charge.

Audit Objection

  1. Final Settlement of atleast 50% of Major and 75% of Minor Internal as well as Revenue Audit Objections which were received till Dec 31, 2023.
  2. Final Settlement of atleast 50% of Internal as well as Revenue Audit Objections brought forward on Apr 1, 2024.

Release of Seized Assets:

  1. Identify all cases where seized assets are due for release as per section 132B and release thereof.

Field support Function

  1. Collection of data for the publishing of the 'Compendium of Audit'.
  2. Collection of data for the publishing of 'Taxalogue'.
  3. All pending remand reports to be completed by JAOs.

International Tax/Transfer Pricing

  1. Disposal of assessment in atleast 10% of the cases where limitation expires on Mar 31, 2025.
  2. Disposal of TPO's order in atleast 90% of the cases where limitation for TPO's order expires on Jul 31, 2024.
  3. Verification of atleast 10% of all 15 CA/CB certificates sent to the field in F.Y.     2023-24 and initiation of action u/s 201(1)/(1A) in appropriate cases.

Exemption units

  1. Completion of consequential actions, viz. verifications/ issuance of order granting registration under Section 80G in pursuance of directions/ orders of Appellate authorities.

NaFAC

  1. Disposal of penalties in at least 50% of the cases getting time barred on 31.03.2025 including cases where penalties had been kept in abeyance and subsequently the orders of the first appellate authority in quantum appeal have been received during F.Y. 2023-24 and the penalty is imposable as per proviso 2 section 275(1)(a) of the Act.
  2. Transfer out of cases falling under exceptional categories from AU to JAOs in respect of proceedings getting time barred in FY 2024-25.
  3. First questionnaire under section 142(1) of the Act in all allocated cases.

TDS Unit

  1. Reduction out of TDS demands as on 01.04.2024 including demand not fallen due by 25% Collection out of TDS demands as on 01.04.2024 including demand not fallen due by 10%.
  2. Examination of top 30 cases of short payment (per Assessing Officer as per MIS report 'SP with unconsumed challans').
  3. Reconciliation of brought forward cases (as on 01.04.2024) of TDS reported by AINs with payment through OLTAS by State AGs based on report available on TRACES portal verification of Form No. 27C/15G/15H received during FY 2023-24.
  4. Seminars/awareness campaigns to be conducted through webinars.
  5. Passing of order u/s 201 (1)/(1 A) in all cases where TDS survey has been conducted upto Mar 31, 2024.
  6. Passing of order u/s 201(1)/201(1A) in all cases where TDS e-verification was approved till 31.12.2023.
  7. Completion of processing of identified cases for prosecution u/s 276B/BB in accordance with Scheme approved by the Board, and disseminated to CsIT (TDS).
  8. Identification of potential cases for prosecution as a result of survey or other information or verification or proceedings carried out in F. Y. 2023-24 & earlier years, by CIT (TDS) with Addl. CIT (TDS) and AO (TDS).
  9. Finalization of Compounding Proposals pending as on Mar 31, 2024.

CIT(Appeals)

  1. Disposal of atleast 150 (excluding VSV appeals) appeals. Priority should be given           to disposal of the appeals filed prior to Apr 1, 2020, followed by disposal of appeals filed after Apr 1, 2020.
  2. CIT(A)s handling appeals under Black Money Act, 2015, shall dispose of appeals filed against penalty orders as minimum of 10 appeals or 10% of total

 appeals pending, whichever is higher.

  1. In case of appeals against 10(3)/10(4) order under Black Money Act, CIT(A) shall dispose of minimum of 5 appeals (Subject to availability of sufficient number of appeals).
  2. ACIT/ JCIT(Appeals) shall dispose of atleast 150 pending appeals.

CIT(Audit)

  • Audit Objection
  1. Final Settlement of atleast 50% of Major and 75% of Minor Internal and Revenue   Audit Objections which were received till Dec 31, 2023.
  2. Final Settlement of atleast 50% of Internal and Revenue Audit Objections brought forward on Apr 1, 2024.
  • Pr. CCIT/CCIT and Pr.CIT/CIT
  1. Annual updation of Asset Register (as on Mar 31, 2024) and submission of information to Directorate of Infrastructure.
  2. Recommendation of CIT/DIT in standardized pro forma to Member (IT) w.r.t Form 3CF applications received by Mar 31, 2024.
  3. Disposal of petitions filed u/s 119 for condonation of delay brought forward from Apr 1, 2024.
  4. Submission of field reports by Pr.CCsIT in cases where petition under section 119(2)(b) are pending before the Board.

Appellate Matters

  1. Pending High Court cases with SQsL to be updated on LIMBS portal.

 Directorate of Intelligence & Criminal          Investigation (I & CI)

  1. To ensure filing of Form 61/ 61A by all non-filer SROs for FY 2022-23
  2. Specifies outreach activities for SFT/SRA filing to be at least 4 by each DIT including 1 for SRO. (Starting from 15th April), for PAN validation to be at least 2 by each DIT, and for e-Verification Scheme to be at least 2 by each DIT.
  3. To complete work for peer review as per schedule drawn.
  4. To carry out verification work as per pendency.
  5. Closure of all Form 61B matters pending verification.

Vigilance Related Matters

  1. Conducting seminars on preventive vigilance-one meeting in each Pr. CCIT region on preventive vigilance issues for sensitization of AOs and DDOs.
  2. Processing and finalization of 30% of pending complaints received by field formations upto Mar 31, 2024.
  3. Conducting one review meeting in every quarter by Zonal ADG(Vig.) with each Pr.CCIT of their charge for monitoring of all pending vigilance cases.
  4. Disposal of DPs by field formations (a) Disposal of 25% DPs brought forward as on Apr1, 2024, (b) providing all relied upon documents to CO along with Charge Memorandum.

Training Sessions

  1. Training/ Interactive Seminars on CCS(CCA) Rules and CCS(Conduct) Rules in every quarter by each Pr.CCIT in association with Zonal ADG (Vig.) and
    NADT, Regional Campus.
  2. Training of IOs/ POs/ Vigilance Workforce once in three months in association with Zonal ADG(Vig.).

Directorate of HRD

  1. Issuing notification of RRs of OS/ITI/PS.
  2. Reporting of vacancies to SSC after obtaining NOC from Surplus Cell, DoPT.

Others

  1. Disposal of applications under Section 154 filed by the assessees pending as on Apr 1, 2024 by Jun 30, 2024 or as per the time limit prescribed under the Act, whichever is earlier.
  2. Information sought by various LEAs (CBI, ED, SEBI, CBIC/DRI, FIU-IND, Police and SFIO, etc.) in requests received after Apr 1,2024, is to be furnished within 15 days of receipt of request from CBDT.
  3. Uploading actionable information received from LEAs/ any other authority on VRU/CRIU functionality within 15 days of receipt.
  4. Compiling and submission of Monthly Audit Report Data within 20 days from the end of the month, for internal audit.
  5. Compiling and submission of Monthly Audit Report Data for Revenue Audit within 20 days from the end of the month.
  6. Preparation & submission of Draft Action Taken Notes (ATN) on draft para raised by C&AG, within 30 days from receipt of relevant letter from CIT (A&J).
  7. Providing inputs on queries raised by C&AG w.r.t. performance within the time stipulated by CIT(A&J).
  8. Disposal of all pending applications as on Apr 1, 2024 and fresh applications for nil/lower deduction TDS/TCS certificates under section 195 and 197, within a month of receipt of the same.
  9. Completion of consequential action by assessing officers in all cases wherein condonation has been allowed by the CIT for delay in filing Form 9A, 10, 10B, 10BB within one month from the end of the month in which condonation order was passed by CIT.
  10. Issuing centralized communication to assessees in non-responsive cases by NaFAC immediately after timeline for compliance is over as per SOP.
  11. Disposal of all pending applications as on Apr 1, 2024 and fresh applications for for nil/lower deduction TDS/TCS certificates under Section 197 and 206C (9), within a month of receipt of the same.
  12. Dispose of VsV appeals for which Form-5 has been received within fifteen days of receipt of the Form-5.
  13. Pr. CCIT should send the rent related proposals to the CBDT Within 45 days of receipt of proposal. In any case, proposals should be sent 6 months prior to the expiry of date of earlier agreement.
  14. Provide all relied upon documents to IO/PO Within 15 days from appointment of IO/PO.
  15. Provide vigilance clearances in individual cases Within 7 working days of receipt of request.
  16. Provide vigilance clearances in group cases Within 15 working days of receipt of request.
  17. Dispose of appeals filed against penalty orders in case of group B and C officers/officials Within 1 month from the date of receipt.

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