As it is well known that the income tax department has allowed Aadhaar card holders to use the biometric id number in lieu of the Permanent Account Number (PAN). But as per new provision of Income Tax, fine of Rs. 10,000 may be levied in case of wrong Aadhar Number. As per the latest amendments in the Finance Bill 2019, not only allowed people to use Aadhaar in lieu of PAN but also introduced a penalty for giving a false Aadhaar number. However, the new penalty rules are applicable only in cases where you are using Aadhaar in lieu of PAN and where quoting PAN is mandatory according to the income tax department rules. It is well known that although Aadhaar is issued by the Unique Identity Authority of India, yet the fine is not imposed by UIDAI but by the income tax department. Under Section 272B of the Income Tax Act, 1961, the department can impose a penalty in case of default in complying with provisions relating to PAN, i.e., failure to obtain, quote, or authenticate PAN.
INCOME TAX GAZETTED OFFICERS'ASSOCIATION(ITGOA)
issued a circular providing the status report on Promotion to ACIT for the R.Y.
2013-14 . ITGOA stated that the CBDT had submitted two Review / Regular
proposals for promotion to the post of ACsIT to UPSC on 18.02.2014. CBDT was
advised by UPSC to obtain opinion of DOLA on the issue as to whether holding
DPC from the existing seniority list of ITOs subject to revision of seniority
of ITI / ITO based on the judgment of Hon'ble Supreme Court in NR Parmar will
tantamount to contempt or not.
DOLA referred back the matter to
the Board for obtaining views of DoPT and to clarify its stand taken before the
Hon'ble Supreme Court in the contempt petition titled as' Virender Kumar vs Dr.
Sudha Sharma, ex-chairperson, CBDT '. The CHQ has been pursuing the matter at
all levels in CBDT as well as other agencies involved in the process. The CBDT
clarified the relevant issues placing reliance on the opinion dated 05.05.2014
of DoPT, clarifying the O.M. dated 04.03.2014 and sent the matter for
examination to DOLA in first week of June, 2014. After considering the facts,
the DOLA has opined that the matter can be taken up with the UPSC for holding
DPC subject to determination of final seniority in terms of judgement of the
court in N R Parmar's case.
The matter has been referred by
CBDT to UPSC again around 3 weeks back after obtaining the advice of Department
of Legal Affairs.
In the mean time, the UPSC has
pointed out it has received representations froma few officers of the
Department requesting for postponement of the regular DPC objecting to the
review DPC and asked for comments of the CBDT. It has also come to our
knowledge that the UPSC has written another letter to the CBDT, two days back, asking
for status of implementation of NR Parmar judgement. While all out efforts are
being made to get a date from UPSC by the ITGOA CHQ, the action of a few of our
members coupled with the indifferent attitude of CBDT are all contributing to
the further delay in the promotions. Each one of us has the right to contest
for his / her legitimate right / seniority position and the CHQ is putting its
sincere effort to force the Authority to implement the Judgement of NRParmar
and to recast the seniority list of ITOs as early as possible but we must not
forget that by bringing stay either from the Court or writing letter to the
UPSC thereby stalling the DPC and complicating the matter will jeopardize the
career prospects of our own members only.
The root cause of this problem is
the non implementation of NR Parmar judgement in a time bound manner. We have
taken up the issue with the CBDT for not only uniform implementation of the
judgement but within a fixed time period including review DPCs in all the
regions so that the issue reaches its finality. The major hurdle in this issue
is the indifferent attitude of the CBDT. In spite of our several letters and meetings
with the authorities of the CBDT, the Board is sitting idle over the issue by
not fixing the deadline for implementation of the judgment in all the regions.
The implementation issue was also
discussed in the last JCA meeting held on 02-06-2014 and it was decided to
include it as one of the issues in the JCA Charter of Demand, already submitted
to the Board. The Board has called for quarterly review meeting on 14.07.2014
and we are definitely going to raise the issue for time bound implementation of
N.R.Parmar judgement. The CHQ has been pursuing the matter at all levels in
CBDT for DPC against CRC vacancy for RY 2013-14 & 2014-15 and regular
vacancy for RY 2014-15 and requested the Board to initiate the process
immediately. We have been assured that process will start immediately once the
DPC for the regular vacancy for RY 2013-14 is completed.
There are sufficient vacancies
available in the cadre of ACIT / DCIT. The CBDT has to first of all finalise
the All India seniority list in the cadre of Income-tax Officer. The same can
only be done once the seniority list in all the regions is revised and updated by
holding review DPC for promotion from Inspector to Income-tax Officer in the relevant
years. This exercise should be done by following same and uniform guidelines throughout
the country within a fixed time period. The CHQ has already initiated necessary
steps. For his purpose, data for uniform implementation of NR Parmar is asked
from all the units. A committee has also been formed to study the seniority
fixed in various regions and suggest corrective steps. The General Secretaries
of Units are requested to comply the same early and facilitate the matter. It
was further decided to visit all the Units and apprise about the indifferent attitude
of the Board not only in the case of promotion to the cadre of ACIT but in all other
issues. We believe that it is possible to reverse the indifferent attitude of
the Board through unified efforts only.
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