Every year CBDT issues a comprehensive Central Action Plan for the first quarter of the financial year giving certain targets to the field formation in the Key Results Area (KRA).
However, due to the unprecedented situation arising out of COVID-19 pandemic this year, a relatively short Interim Action Plan for the first quarter of FY 2020-21 is issued.
The main empasis of this Interim Action Plan is in-house cleaning and preparedness of the work when normalcy returns.
The main highlight of the Interim Action Plan for the First Quarter (April, 2020 to June, 2020) of FY 2020-21 is that it has debarred the Income tax department from issuing any communication to the assessees having adverse effect on the assessee during the first quarter of the Financial Year 2020-21 till fresh guidelines in this regard are issued by the Board.
The board also asked Principal Chief Commissioners and other Commissioners to resolve at least 25% of the tax dispute settlement applications pending on April 1st, 2020, and also directed them to complete the investigations and reviews for the FY 2019-20 during the quarter which is ending in June 2020.
The Key Result Areas and the prescribed time frame as mentioned in the Interim Action Plan for the First Quarter (April 2020 to June 2020) of FY 2020-21 dated 8 May 2020 are given as under:
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Key Result Areas (KRA) |
Time Frame |
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A. Assessment Related Work: |
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(i) |
Identification and preparedness regarding issuance of notice u/s 148 in all eligible P-Z category cases, made available by Directorate of Systems in the AIMS module of ITBA, as mentioned in Board's letter F. No. 225/85/2020/ITA-11 dated 19th March, 2020. However, these notices u/s 148 are to be issued only after getting fresh communication from the Board in this regard. |
30.06.2020 |
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(ii) |
Uploading on System the manual orders issued u/s 147 and 263 |
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(iii) |
Audit Objections: Identification and preparedness regarding: (a)Final settlement in 75% Major and Minor Revenue and Internal Audit Objections raised up to 31.03.2019. (b)Final settlement of at least 50% of Major and 75% of Minor Revenue and Internal Audit Objections (separately) raised up to 31.03. 2020. |
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(iv) |
Central Charges: (a) Centralization in all eligible cases (by passing order u/s 127)where search took place in FY 2019-20) in the Central charges. However, inter-city transfer of cases should be kept on hold. (b) Decentralization of cases to be completed as per existing instructions by the Central charges. |
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B. Demand Related Work: (including International Taxation, Central, Exemption and TDS Charges) |
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(i) |
Preparedness for disposal of applications u/s 154 filed by the assessees and giving appeal effects in all eligible cases. |
30.06.2020 |
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(ii) |
Checking of all demands PAN -wise and Year-wise from Systems, AST/TMS or Manual demand wherever remaining and removal of all duplicate demands. |
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(iii) |
Reconciliation of brought forward cases (as on 01.04.2020) of TDS reported by AINs with payment through OLTAS by State AGs based on e ort available on TRACES portal for TDS units. |
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C. Exemptions Units |
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(i) |
Cases falling under the jurisdiction of CCIT (Exemptions) which are still lying at incorrect jurisdictions to be identified and transferred to respective CsIT (Exemptions). However, inter-city transfer of cases should be kept on hold. |
30.06.2020 |
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(ii) |
Disposal of all applications for grant of registration under section 12AA or 80G of the Income- tax Act, 1961 received up to 31st March, 2020 |
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(iii) |
Disposal of all petitions filed up to 31st March, 2020 seeking condonation 30.06.2020 of delay in filing Form 10 & 10B |
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(iv) |
Completion of consequential rectification by Assessing Officers in all cases wherein condonation has been allowed by the CIT for delay in filing Form 10 or 10B |
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D. Pr. Chief Commissioners / Chief Commissioners and Pr. Commissioners / Commissioners: |
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(i) |
Completion of all the inspection/reviews for FY 2019-20 |
30.06.2020 |
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(ii) |
Disposal of at-least 25% compounding applications pending as on 01.04.2020 |
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(iii) |
The annual exercise of updating Asset Register (as on 31.03.2020) |
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(iv) |
Identification and withdrawal of non-prosecutable appeals by the collegium of CCsIT/ DGsIT |
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(v) |
Preparation and updating of PD Account in ITBA by Pr. CITs for all transactions up to 31.03.2020 and onwards |
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(vi) |
Disposal of all CPGRAMS grievance older than 30 days. |
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(vii) |
All rent related proposals (revision of rent or new lease agreements) to be submitted after completing all formalities to the Board |
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(viii) |
Holding of all DPCs at all grades (Group-B & C) within the cadre control of the Pr. CCIT and issue of orders. |
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