Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3)(i)(a),2(3)(ii),9(2)(b),10(1),10(4)

Law: Income Tax Ordinance, 2001

Section: 234A,235

Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000)--- ----Ss. 2(3)(i)(a)(ii), 9(2)(b) & 10(1)(4)---Income Tax Ordinance (XLIX of 2001), Ss.234-A & 235---Federal Board of Revenue---Clarification No. 4(19).T.Budget/2017-23670-R, dated 23-2-2017---Non-issuance of refund amount---Complainant filed return of income at Rs.10.288 million, tax payable at Rs.0.411 million and refund amounting to Rs.0.227 million of the tax deducted under S.235 of the Income Tax Ordinance, 2001---Complainant, submitted application for refund along with original bills and statement of tax deduction under S.234-A of the Income Tax Ordinance, 2001, but said application was not disposed of, which according to the complainant tantamounted to maladministration under S.2(3)(i)(a)(ii) of the Establishment of Office of Federal Tax Ombudsman Ordinance, 2000---Department raised preliminary objection of jurisdiction under S.9(2)(b) of Establishment of Office of Federal Tax Ombudsman Ordinance, 2000, on the ground that the matter pertained to the assessment and determination of tax in respect of which remedy was available by way of appeal to Appellate Fora---Validity---Objection of the department was misconceived, as refund claim was not an issue pertaining to assessment of income or determination of tax liability---Federal Board of Revenue had issued clarification vide letter No. 4(19)T-Budget/2017-23670-R, dated 23-2-2017; whereby, it had been clarified that in the light of provisions of subsection (4) of S.234-A of the Income Tax Ordinance, 2001, CNG Station was not entitled to claim adjustment of withholding tax collected or deducted under any other head/provision of said Ordinance; even in instances where tax collected/deducted under any other head, was in excess of final tax liability discharged by the taxpayer under S.234-A of the Income Tax Ordinance, 2001---Ombudsman observed that Department should dispose of refund application in accordance with said clarification after providing opportunity of hearing to the complainant, expeditiously. M/S. Khalid Modern Industries (Pvt.) Ltd.'s case C.No. 564/ LHR/ST(157)/999/13 and M/S. Libra International, Karachi's case…

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