After a favorable appeal and Order Giving Effect, the 20% pre-deposit should be refunded under Section 240. If no outstanding demand exists and grievances remain unresolved, escalate the matter through e-Nivaran, the Range Head, or the jurisdictional Taxpayer Services unit.
15 June 2026
what is the process for getting back the 20% pre-deposit paid during for stay application. Appeal has been ruled in favor and allowed. Order giving appeal effect has been passed by the AO. Grievance sent to AO but pre-deposit still not received. Thanks!
16 June 2026
Under Section 240, you are entitled to an automatic refund once the appellate order is given effect. If the refund is delayed despite the Order Giving Effect (OGE), ensure no outstanding demand exists in your portal, use the "e-Nivaran" grievance portal for tracking, and if necessary, escalate the matter to the Range Head or jurisdictional Taxpayer Services unit.
17 June 2026
Thank you very much for the reply. Outstanding demand is NIL in e-filing portal. Submitted a grievance to AO, it was resolved by uploading the Order giving effect. 20% amount is still pending. Submitted a grievance to CPC-ITR, no action so far.