E-Nivaran: Overview

Till few years back, the grievance redressal mechanism of the Income Tax Department was very cumbersome. The process to file a complaint used to move from helpline centers to websites to file online and offline complaints. This system was not only slow and time consuming, but also the time taken for settlement to actually happen be very long, resulting in dissatisfaction among tax payers.

However, in 2016 the Income Tax Department put an end to this grueling process. They set up a central paperless process to address all the income tax grievances of the tax payers at a single place. This system is called E-Nivaran.

What is E-Nivaran?

The E-Nivaran system or the Unified Grievance Management System is set up by the department where an assessment officer is responsible to solve all problems in a paperless environment. The system has been carefully designed and the main aim of the IT department is to completely change the existing system, making it easier and more convenient for the tax payers.

Nivaran means redressal in Hindi. Using the system of E-Nivaran, taxpayers can file complaints to NSDL, assessment officer, CPC-ITR, UTISL, CPC-TDS, E-filing team and SBI refund banker. The system was launched on 17th June, 2016 to receive all grievances from different channels under a single window. Tax payers and staff can use E-Nivaran to file, view and resolve disputes and grievances through the website.

The E-Nivaran System

In order to ensure faster and easier resolution of tax related complaints, the E-Nivaran system has been set up based on the best technology. The system merges all online and offline complaints into one main complaint resolution system. Online complaints are the ones which are registered through the website of the Income Tax department whereas offline complaints are the ones for which the tax payers physically go to the income tax department and register complaints. The system has been set up so that each and every complaint is directed to the concerned department and also given the facility to track the complaint to the tax payer. This ensures that the problem reaches the right department and facilitates timely resolution.

Before the E-Nivaran system was launched, a tax payer could file a complaint in the following ways:

  • Ayakar Sampark Kendra: At the ASK centers, offline complaints were received and were then captured by the Income Tax Business Application.
  • CPC ITR: The Central Processing Center was responsible for accepting income tax returns, problems related to it and processing of the ITRs.
  • E-Filing Portal: Any grievances related to registration, login, passwords and verification of returns could be filed on the website.
  • CPC TDS: This department handled all grievances related to TDS i.e. tax deducted at source
  • NSDL and UTIISL handled all problems related to PAN number.

All these modules got integrated after the E-Nivaran system was launched. The staff of the Income Tax Department can now use this system to search, record, transfer, view, resolve complaints and to seek information from the tax payer. All problems of the tax payers can also be solved using this system.

An Efficient System

E-Nivaran or the Unified Grievance Management System is the new facility by the Income Tax Department. The DAPRG or the Department of Administrative Reforms and Public Grievances submitted a report on the management of tax grievance which showed that only 1 out of 10 complaints were resolved within 2 months. To make the system more efficient, E-Nivaran was introduced. Few essential points about the new system are:

  • It is a dedicated and separate window for grievance redressal in the Income Tax Business Application
  • This system has been designed so that it can record the source of the grievance and continues to track till it is solved completely which ensures timely redressal
  • The website makes sure that any grievance related to any domain or section of the Income Tax Department is sent quickly to the designated department
  • The Central Board of Direct Taxes has allotted a fixed quota of grievances to the top officers in order to ensure proper monitoring and tracking from their source to final settlement

Need of E-Nivaran

Before the introduction of the E-Nivaran, there were several ways to register complaints. Once the complaint was filed, the type of problem would decide which department will handle the same. For example, a problem related to tax refund or tax return would be registered with the centralized processing center and the grievance center of the IT department. Similarly a problem with the PAN card will be registered with the two helplines of UTI Infrastructure Technology and NSDL e-governance Infrastructure Ltd. Now if any tax payer had two problems, he/she would end up going from one helpline to the other.

There was another problem in this system, which was that the tracking mechanism of online complaints was different from the offline system. Due to this, the system was very cumbersome and lengthy, making it difficult for both tax payer and the IT department. Due to the various problems, the system was very inefficient and caused in late settlement of complaints, which not only caused problems to tax payers but also added on to the never-ending workload of the tax officers.

How Has E Nivaran Solved the Issue

E-Nivaran is the smart and new electronic platform that has been created by the Income Tax department and the government of India, to ensure faster and timely resolution of problems of the tax payers. As a high-end technology based system, E-Nivaran intends to provide a complete solution to solve all grievances of the tax payers in a systematic and simplified manner. All offline and online complaints are integrated in the central system to avoid duplicity. It also has a process set up which will automatically send the problem to the designated department. The system also gives the tax payers a facility to track the status of their complaint and also get updates on them. To ensure timely solution for the problems, an assessment officer monitors the complaints that have been registered on the platform. The system is well developed and has taken into account most problems of tax payers. The system is simple to use and does not require extensive use of computers and thus, can be used by anyone with basic knowledge of computers and internet.

Steps to Use E-Nivaran

E-Nivaran has made filing complaints to the Income Tax Department easier and definitely more convenient. The steps to register the complaint are as follows:

  • You need to go to the website, www.incometaxindiaefiling.gov.in
  • If you are a registered user, use your PAN Card as username and the password to log in. Else you can click on the ‘Register Yourself’ option. Grievance can also be submitted without logging in.
  • After logging in, click on the E Nivaran Tab which is on the right side of the top navigation bar.
  • This tab can be used to submit a grievance, know the status and to view any grievance that was submitted previously.
  • When submitting grievance, you get options of whether you are a TAN or PAN holder or not.
  • When you click on submit grievance, a pop up appears listing the exceptional cases for which the grievances cannot be submitted. You can only proceed once you agree to these
  • After submitting your grievance, an OTP is sent to you for authentication. You need to validate by entering the OTP.
  • The website generates an acknowledgement number which can be used for tracking your application further.
  • You can track the status using that acknowledgement number in the Grievance Status.

Time Taken for Redressal

The aim of the Central Board of Direct Taxes is to provide a reasonable solution to all registered grievances within 30 days after the complaint has been received. It is convenient as the problems are handled online. India has many tax payers and owing to the huge population and high number of disputes, resolutions do take time. But the aim of the department is to ensure that the time taken to solve issues reduces to the maximum extend.

Problems with E-Nivaran

Any complaint related to a matter that comes under the jurisdiction of Central Board of Direct Taxes and Finance Ministry can be filed under E-Nivaran. Any problem ranging from tax refunds, PAN cards, IT returns, delay in refund, TDS to tax return scrutiny can be filed and solved under this system. The Income Tax Business Application platform has been used to launch the E-Nivaran and the service is also available on www.incometaxindia.gov.in which is the website of the IT department.

The following are the complaints or the grievances that can be submitted through E-Nivaran.

Problems relating to the following can be submitted to the Assessing Officer using the online E-Nivaran system:
  • Non-completion of ITR processing
  • Non-receipt of Income Tax Refund
  • Rectification return pending with Assessment Officer
  • Wrong outstanding tax demand
  • Miscellaneous application pending
  • Deactivation or transfer of PAN
Queries on income tax returns and related to the following matters can be sent to CPC-ITR using the paperless E-Nivaran system  
  • Rejection, non-receipt, previous ITR or any other matter related to ITR-V
  • Processing of Income tax returns
  • Correction in ITR
  • Refund
  • Issues under section 139(9) for matters related to defective returns
  • Income tax notices and demand under section 143
  • Request for intimation orders
For the following matters, queries can be sent to CPC TDS using the E-Nivaran system
  • KYC
  • TDS Statement
  • Form 16 and Form 16(A)
  • TDS on sale of property
  • Form 26 AS
  • Rectification of details related to Book Identification Number and Challan
The following complaints regarding the e-filing portal can also be submitted on the E-Nivaran system:
  • Profile changes
  • Registration on e-filing portal
  • Verification of income tax returns and EVC
  • Filing of forms and income tax returns
  • PIN, OTP and login related issues
For the following matters the complaint can be sent to the refund banker through the E-Nivaran system:
  • If the income tax refund is credited to a wrong account
  • Refund issued or paid by the Income Tax Department but not received in account
  • Payment of the refund to the legal heir of a dead person
  • TIN-NSDL refund status missing
  • Misuse of log in credentials
  • Discrepancy in refund amount
For any matters that are related to the PAN the complaint can be sent to UTIITSL or NSDL:
  • Application of PAN
  • Allotment of same PAN number to different entities or individuals
  • Issues related to delivery of PAN Card
  • Incorrect details in PAN Card
For the following matters, issues can be sent to CPC for rectification and demand:
  • If you have not received the rectification orders
  • Rectification not considered
  • Other queries pertaining to rectification
  • Demand confirmation
  • Demand confirmed wrongly
  • Incorrect demand
  • Demand paid but not showing
  • Adjustment of refund against demand
  • Refund adjustment and interest on demand pending
  • Refund adjusted and demand cancelled
  • Demand cancelled by AO but still open
  • Notice received but no outstanding demand
It needs to be noted that for any matters related to judgements passes by the court, RTI, general grievances and suggestions to foreign government are not taken into consideration as grievances and these cannot be filed on the E-Nivaran system.

In the E-Nivaran form all the personal details are auto filled. While sending any grievance, the tax payers need to ensure that all details are correct. If they are not correct, you can update them in your profile settings.

The E-Nivaran system is an initiative taken by the Finance Ministry and the Income Tax Department to make the grievance system paperless and more efficient. The electronic system reduces the physical interference and paper work to file complaints and this has not only made the system more useful for tax payers but also for the Income Tax staff. Statistics show that the Income Tax Department is one of those organizations for which the government receives maximum complaints. E-Nivaran has simplified this system to file complaints and ensure early resolution and fast tracking.
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