02 September 2013
one of my client had filed his return for a.y 09-10 claiming a refund of rs. 84565. He had, unknowingly selected the ward which wasn't related to him. the refund has been stuck and no progress inspite of several requests to the CPC. What is the remedy available in this case?
We had met the AO in the ward which the original return was filed. He insisted us to contact the actual ward belongs to the assessee. But we couldnt locate where the original file / data is! ..
22 July 2025
In this case, the refund has been stuck due to a mismatch in the jurisdictional ward while filing the return. Since you've already attempted to meet the AO in the ward where the original return was filed, but they advised you to contact the actual ward, here’s what you can do:
Steps to Resolve the Issue: Locate the Correct Ward:
Find the correct jurisdiction: The key issue here is the incorrect selection of the ward. To identify the correct ward, you can:
Check Form 16: If your client has received Form 16 from their employer, it should mention the ward under which the tax returns are filed.
Access the PAN-related details: The Income Tax Department's website allows taxpayers to find their jurisdictional ward based on their PAN (Permanent Account Number).
Online Portal: On the Income Tax India website (https://incometaxindiaefiling.gov.in), you can check for jurisdiction details under the "Know Your Jurisdiction" option.
Contact the Correct Jurisdiction:
Once you have identified the correct ward, contact the Assessing Officer (AO) in that jurisdiction. The AO in the wrong jurisdiction may not be able to assist you in this case, but the correct jurisdictional AO should be able to help in rerouting the refund or guiding you on the necessary correction.
File a Rectification Request (If Applicable):
If the issue was only with the jurisdiction selection and everything else in the return is correct, you can file a rectification request under Section 154 through the e-filing portal. This will allow you to update the jurisdiction or correct any minor mistakes in the original return.
Steps for Rectification:
Log in to the Income Tax e-filing portal.
Under "e-File", select "Rectification".
Choose the appropriate type of rectification (e.g., Change in Ward/Jurisdiction).
Submit the rectified return.
You will receive an acknowledgment and can track the status of your rectification and refund.
Follow-up with CPC:
If you have corrected the jurisdiction and the issue persists, you can contact the CPC (Centralized Processing Center) again.
You may provide them with the rectification acknowledgment and explain the situation once more. They will then be able to redirect your case to the correct AO.
Appeal Process (if necessary):
If the issue is not resolved at the ward level, you can file an appeal with the Commissioner of Income Tax (Appeals) to bring the matter to their attention.
However, this should be a last resort if all other avenues (such as meeting the AO, filing rectification, etc.) do not work.
Key Points: Rectification can correct the jurisdiction error.
Ensure that you contact the correct jurisdictional ward after identifying it via Form 16 or online resources.
If everything fails, approach the CPC with the updated information.
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