It added that due to the unprecedented situation arising out of Covid-19-induced social distancing and lockdown this year, a relatively short interim action plan has been issued.
Considering the current situation, we have been putting a slew of tax relief measures to mitigate the impact on business and even on household.
Any such communication may put pressure on the taxpayers
and create unnecessary panic. A new system had already been put in place to make officials accountable for their communication with assessees.
However, during the lockdown, even such communication would not go without the board consent, said a CBDT
official. Other than keeping no communication with assessees, the tax officials have been asked to centralise cases where searches took place in the financial year 2019-202. This is because once lockdown is lifted, the officials would work on disposing them on merit.
Moreover, the CBDT
asked officials to be prepared for tax demands in cases of international taxation, tax deduction at source and exemption-related charges.
The board wants the department to examine all pending demands, according to permanent account number (PAN) and assessment years.
It also removed demands which are creating duplication and are lying in the system. Besides, officials were asked to reconcile brought-forward cases, especially on TDS, based on the information available on the Traces portal for TDS units. The interim action plan also instructed officials to dispose of all applications concerning granting registration to charitable trusts received upto March 31.
Meanwhile, the direct tax board told its officials to upload manual orders on the systems, especially those under Section 263. It deals with appeals where the principal commissioner or commissioner may call for and examine the record of any proceeding. He or she may consider an order passed by the assessing officer to be erroneous, if it is prejudicial to the interests of the revenue.
Re-registration deadline of trusts extended
The CBDT extended the deadline for re-registration of charitable and religious trusts to October 1 owing to the pandemic. The move comes after the apex body and the finance ministry received several representations expressing concerns over the implementation of the new procedure for re-registration effective from June 1. The Finance Act 2020 rationalised the procedures with respect to the approval, registration and intimation of certain such entities effective from June 1. BS Reporter