CBDT clarification on media reports claiming special drive to reopen cases with reference to HRA claims
Certain instances of mismatchinformation as filed by the taxpayer and asavailable with the Income Tax Department have come to the notice of theDepartment as part of its routine exercise of verification of data. In such cases, theDepartment has alerted the taxpayers to enable them to take corrective action.However, some posts on social media, as well as articles in the media, havehighlighted enquiries initiated by the CBDT in cases where employees have madeincorrect claims of HRA and rent paid.
At the outset, it is stated that any apprehensions about retrospective taxationon these matters and re-opening of cases on issues pertaining to HRA claims iscompletely baseless.
Data analysis was carried out in some high-value cases of mismatch betweenthe rent paid by the employee and receipt of rent by the recipient for the FY 2020-21.
This verification was done in a small numberacases without re-opening bulkof cases, especially since Updated Return for FY 2020-21(AY 2021-22) could havebeen filed by the taxpayers concerned only till 31.03.2024.
It is underlined that the objective of the e-verification was to alert cases ofmismatches of information for FY 2020-21 only without affecting the others.
It is reiterated that there is no special drive to re-open such cases, and mediareports alleging that large-scale re-opening is being undertaken by the Departmentare completely misplaced.
(Surabhi Ahluwalia)Pr. Commissioner of Income Tax(Media & Technical Policy) &Official Spokesperson, CBDT