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7. The Respondent while defending their case inter alia submitted that they had filed detailed written submissions dated 16.04.2026 disclosing complete facts of the case and requested the Commission to place the same on record. The relevant paras of the written submission are reproduced as under:

"1. Background of the Case:
1.1. The Directorate of Intelligence and Criminal Investigation (I&CI) is entrusted with the responsibility of ensuring timely, complete and accurate filing of Statement of Financial Transaction (SFT)/Statement of Reportable Accounts (SRA). The core responsibility of I&CI Directorate relates to effective compliance management of Section 285BA of the Act, 1961 related to the filing of SFT/SRA by various Reporting Entities (REs). It is not a routine investigation agency of the Income Tax Department as presumed by the appellant.

1.4. All the above statements are being filed by the Reporting Entities (REs) [The Sub Registrar, Woraiyur, Trichy in this case) through online mode to the System Directorate of the Central Board of Direct Taxes.

1.5. The role of the Intelligence and Criminal Investigation (I &CI) is very limited with reference to the Sections 285BA (4) and 285BA (5) of the Income Tax Act read with Income Tax Rules 114D and 114E. Based on the above Provisions, the I&CI conducted a spot verification on 04.07.2023 in the office of the Reporting Entity (RE), viz., The Sub Registrar, Woraiyur, Trichy, in which certain discrepancies and omissions were found for the period from 2017-18 to 2022-23. When the explanation called for the same, the Sub Registrar has stated that due to huge volume of data, they could not report all the reports where the transaction amount exceeded Rs. 30 Lakhs or more and also one new Sub Registrar office was created recently at Thillai Nagar carving out of jurisdiction of Woraiyur office. The Sub Registrar assured to rectify the same by filing original/correction statement within 7 days. The same is recorded as sworn statement under Section 133(A) of the Income Tax Act, 1961, from the Sub Registrar. The Mahazarnama was also issued to the Sub Registrar, Woraiyur, Trichy, detailing the survey proceedings and Officers / officials present and also documents impounded, after completion of Survey Proceedings on 05.07.2023 at 6.30 A.M. The appellant is not privy to the information as per the Provisions of the RTI Act, 2005 since there are details in respect of huge number of third parties.