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CMA Final · Direct Tax Laws and International Taxation · Grievance Redressal

Ravi Traders filed a grievance on the e-Nivaran portal regarding non-credit of TDS in Form 26AS. Which statement best describes the nature of the grievance redressal mechanism?

Grievance redressal is an administrative facility, not a statutory appeal. It helps resolve complaints like missing TDS credit, but it does not substitute for appeals or rectification, and it does not extend their limitation periods. The taxpayer must still file statutory remedies within the prescribed time.

  1. AIt is an alternative to filing an appeal and extends the statutory time limit for appeal
  2. BIt is an administrative remedy that does not replace statutory appeals and does not extend limitation periods for themCorrect
  3. CIt is a judicial proceeding whose order is binding on the Tribunal
  4. DIt can only be used after the High Court has disposed of the matter

Explanation

Grievance redressal is an administrative facility to resolve complaints quickly. Statutory remedies such as appeal, rectification and revision run on their own time limits. Filing a grievance does not stop limitation, so option A is wrong, and its outcome does not bind any tribunal.

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