Processing of returns filed in F.Y. 2012-13 getting time barred on 31.03.2014 on Online TMS in ITD Application
FIELD formations have represented that owing to certain technical problems, certain cases could not be processed in AST. The major reasons are:
Category 1 : In this category of cases, the PAN is a genuine one and the returns are not processed in the CPC/AST due to technical hindrances as mentioned below.
(i) PAN under migration
(ii) PAN is deleted in de-duplication process
(iii) PAN is under de-duplication or restoration.
Category 2: In this category, either the PANs are invalid or the returns cannot be processed in the given PAN. The reasons are as under:
(i) Invalid PAN mentioned in the return
(ii) PAN is not available
(iii) Name in PAN database does not match with Return name
(iv) Return with one PAN issued to two different entities OR someone filing a return quoting the PAN of original holder and this wrong return is processed first in AST/CPC/TMS , therefore the System will not allow processing of original PAN holder.
(v) Any other contingency in AST not allowing the processing of such return even with valid PAN.
The Department has developed two separate functionalities namely "Online TMS" (category 1) and "Online TMS" (category 2).
Online TMS (category 1) : The key features of the software are as under:
(i) The returns can be entered by AO having return of income, although the PAN is lying in some other jurisdiction.
(ii) The returns with PAN out of Jurisdiction, deleted PAN, PAN under de-duplication, PAN under restoration etc. can be processed on this System.
(iii) The AO having return of Income can process returns till the command for integration of this data to AST is given by the jurisdictional A.O. Once data has been integrated with AST, all future actions can be performed by the A.O. having PAN jurisdiction.
(iv) As the cases are having a genuine PAN, therefore, credits of taxes will be given online through system.
(v) The cases can be processed through this functionality only after the return is not available in AST. Therefore, the AO has to delete the return in AST before initiate processing under this category.
Online TMS (category 2) : Under this category, credits of TDS (26AS) and challans under OLTAS are not allowed through System. Moreover, the PAN mentioned in the return either do not belong to assessee or have other infirmities, therefore, the data will not be integrated to AST at a later date. Though the data could not be integrated in AST, still the processing data of this category of cases will be available online in ITD in standalone form. It will be compulsory for the Assessing Officer to mention the reason, which compelled using this facility. It is presumed that the AO has already made all efforts for obtaining correct PAN or getting the PAN data corrected through NSDL/UTIISL. All the refunds determined under Online TMS (category 2) will compulsorily go through the approval process of Range Head. However, no refund will be allowed to be issued as the cases do not have valid PANs.
Let us hope all this will not make the taxpayer's life miserable.
DIT (Systems) AST Instruction No. 125, Dated: March 24, 2014