How to Submit Income Tax Grievance Online: Step-by-Step e-Nivaran Guide

August 25, 2026

Managing tax compliance in India has become significantly easier with the digitisation of the Income Tax Department’s services. However, taxpayers still occasionally encounter issues such as delayed tax refunds, errors in processing Income Tax Returns (ITR), incorrect outstanding tax demands, or technical glitches on the e-filing portal. To address these issues efficiently without requiring physical visits to tax offices, the Income Tax Department provides a robust, paperless online grievance redressal mechanism known as e-Nivaran.

Integrated directly into the official Income Tax e-Filing portal, e-Nivaran functions as a unified, single-window platform designed to record, track, and resolve taxpayer grievances. If you are facing a persistent tax-related issue, learning how to submit income tax grievance online can help you secure a swift resolution. This comprehensive guide outlines the step-by-step process for both registered and unregistered users, details the necessary documentation, explains the expected resolution timelines, and provides an escalation path if your issue remains unresolved.

What is e-Nivaran? Overview of Income Tax Grievance Redressal

The e-Nivaran module is a digital, transparent tracking system that eliminates the need for paper-based correspondence with the tax department. When a taxpayer submits a grievance, the system automatically routes the complaint to the exact jurisdictional department or designated officer responsible for that specific issue. This automated routing ensures that complaints do not get lost in administrative delays and are handled by the correct authority.

One of the key benefits of e-Nivaran is its integrated history feature. The system merges offline complaints with online registrations to prevent duplicate filings and maintain a clear, chronological record of the taxpayer’s interactions. The platform connects taxpayers with several key departments within the Income Tax administration, including:

CPC-ITR (Central Processing Centre – Income Tax Return): Handles issues related to the processing of returns, defective return notices, and primary tax calculations.
Assessing Officer (AO): Resolves localized issues, manual rectifications, and cases requiring physical tax records.
CPC-TDS (Central Processing Centre – Tax Deducted at Source): Manages discrepancies in Form 26AS, TDS reconciliation, and employer-related tax credit issues.
SBI (Refund Banker): Resolves issues where a refund has been approved by the department but has failed to credit to the taxpayer’s bank account.
e-Filing: Addresses technical glitches, profile updates, and login issues on the portal.
DIT (Systems), NSDL / Protean, and UTIITSL: Handle PAN/TAN card applications, database corrections, and systemic technical errors.

Prerequisites, Eligibility, and Fees for Filing a Grievance

Before you submit a grievance on the e-Filing portal, it is important to understand the eligibility criteria and rules governing the platform. The e-Nivaran system is highly accessible, but it enforces strict guidelines to maintain administrative efficiency.

Registered Users: Taxpayers who have an active account on the e-Filing portal can log in using their Permanent Account Number (PAN), Tax Deduction and Collection Account Number (TAN), or User ID and password to file a grievance.
Unregistered Users: Taxpayers who do not have an active login account, or those who cannot access their accounts due to technical issues, can still file a grievance. This is done via a pre-login verification process using a valid PAN or TAN and an active mobile number and email address.
No PAN/TAN Option: For individuals who do not yet possess a PAN or TAN but need to report an issue, the portal provides a specific option to register grievances without these identifiers.
Non-Subjudice Matter: The most critical legal prerequisite is that the issue raised must not be sub-judice. If your tax dispute is currently pending before any Court of Law, the Income Tax Appellate Tribunal (ITAT), or any other judicial or quasi-judicial body, it cannot be submitted as an e-Nivaran grievance.
Fees: Filing a grievance through e-Nivaran or any subsequent government escalation portal is completely Free of Cost (INR 0.00). There are no administrative charges or processing fees.

Documents and Information Required

To ensure your grievance is resolved quickly, you must provide accurate information and clear supporting documentation. Incomplete submissions often lead to delays or outright rejection by the processing officers. Prepare the following details and documents before starting the online process:

Primary Information Required

A valid PAN or TAN (unless registering under the ‘No PAN/TAN’ category).
An active mobile number and email address for receiving One-Time Passwords (OTPs) and status updates.
The specific Assessment Year (AY) or Tax Year (TY) to which the dispute relates.
A clear, factual, and concise description of the grievance.

Supporting Documents (Depending on the Issue)

For Refund Delays: A copy of the filed ITR and the ITR-V (Acknowledgement), along with proof of a validated bank account on the e-filing portal.
For Processing or Calculation Errors: A copy of the Intimation Order issued under Section 143(1).
For Outstanding Demands: Details of the outstanding demand notice and copies of any previously filed rectification requests.
For Tax Credit Mismatches: Copies of TDS Certificates (Form 16 or Form 16A) and a downloaded copy of Form 26AS or the Annual Information Statement (AIS).

Strict File Attachment Limits

The e-Filing portal enforces strict technical constraints on document uploads. Failing to adhere to these limits will result in system errors and prevent submission:

Format: Only files in PDF format are allowed. Word documents, JPEGs, or other image formats are not accepted.
Individual File Size: A single PDF document must not exceed 5 MB.
Quantity Limit: You can upload a maximum of 10 documents per grievance.
Cumulative Size Limit: The total size of all uploaded attachments combined must not exceed 50 MB.

Step-by-Step Guide to Submit Income Tax Grievance Online

Taxpayers can submit their complaints using one of two methods on the official portal. Choose the method that best suits your current portal access level.

Method A: For Registered Users (Post-Login via e-Nivaran)

This is the preferred and most secure method, as it automatically links the grievance to your permanent tax profile.

Go to the official Income Tax e-Filing portal at https://www.incometax.gov.in.
Click on the Login button located in the top right corner of the homepage.
Enter your User ID (which is typically your PAN or TAN) and your password, then click continue.
Once logged into your dashboard, navigate to the top menu bar, click on the Grievances menu, and select Submit Grievance.
Select the relevant Department handling your issue (such as CPC-ITR, Assessing Officer, CPC-TDS, or SBI Refund Banker).
From the subsequent dropdown menus, select the appropriate Category and Sub-category of your issue. You must also select the Applicable Act (such as the Income-tax Act, 1961 or Income-tax Act, 2025).
Select the relevant Assessment Year (AY) from the dropdown list.
Provide a precise and factual description of your issue in the text box provided.
Upload your supporting documents in PDF format, ensuring they comply with the 5 MB individual limit.
Review all entered details carefully and click Submit Grievance. A Unique Grievance ID (Acknowledgement Number) will be generated on-screen and sent to your registered email and mobile number.

Method B: For Unregistered Users (Pre-Login via e-Nivaran)

Use this method if you cannot log in to your account or if your PAN is not currently linked with your Aadhaar, preventing portal access.

Visit the official Income Tax e-Filing homepage at https://www.incometax.gov.in.
Scroll down to the footer section of the homepage and click on the Grievances link located under the ‘Contact Us’ column.
Select whether you possess a PAN / TAN or if you are registering without one.
Enter your PAN or TAN, along with your full Name, Email ID, and active Mobile Number, then click Continue.
Enter the One-Time Password (OTP) sent to your mobile number and email address, then click Submit to verify your identity.
Once verified, the portal will open the grievance submission form. Select the relevant Department, Category, and Sub-category.
Provide the applicable Assessment Year, write a clear description of the issue, and upload your supporting PDF documents.
Click Submit to register your complaint. The system will display your Unique Grievance ID and send a copy to your verified contact details.

How to Track Your Grievance Status and Expected Timelines

Once a grievance is submitted, you can monitor its progress online. The tracking method depends on how you filed the complaint:

For Unregistered Users (Pre-Login): Visit the e-Filing homepage, scroll to the footer, and click on View Grievance under the ‘Contact Us’ section. Enter your Unique Grievance ID and the mobile number used during submission to view the latest status updates.
For Registered Users (Post-Login): Log in to your account, navigate to Grievances, and select View Grievance Status. You can filter your search by date, department, or status (such as ‘Pending’ or ‘Resolved’).

Resolution Timelines (SLA)

The standard resolution timeline for grievances submitted directly through the e-Nivaran portal is typically 30 days. However, the actual time taken can vary based on the complexity of the case. Simple issues like portal technical errors are often resolved much faster. Conversely, complex cases—such as those requiring the retrieval of physical tax records by an Assessing Officer or manual rectification of old returns—can take up to 60 or 90 days.

Important Rules, Exclusions, and Common Pitfalls

To avoid unnecessary delays or rejection of your grievance, keep the following critical rules and common mistakes in mind:

Accurate Department Routing is Crucial: Selecting the wrong department will delay your resolution, as the receiving officer will have to manually re-route it. For example, if your refund failed because your bank account details were incorrect or your bank branch migrated to a new IFSC, routing the grievance to ‘e-Filing’ is incorrect. Instead, you must direct the grievance to SBI (Refund Banker) or CPC-ITR.
Mandatory Pre-requisites for Tax Demands: You cannot use e-Nivaran as a first point of contact to dispute an outstanding tax demand. Before raising a grievance for an outstanding demand, you are expected to first file a formal online Rectification Request under Section 154 or submit a formal ‘Response to Outstanding Demand’ directly on the portal. A grievance should only be filed if the department fails to act on these primary submissions.
Strictly Excluded Matters: The e-Nivaran portal is strictly for administrative and processing complaints. The following matters cannot be raised as grievances and will be rejected immediately:
- Matters that are sub-judice (pending in any court or tribunal).
- Personal grievances of government or income tax employees regarding service or disciplinary matters.
- Information requests filed under the Right to Information (RTI) Act.
- Broad policy suggestions or general feedback that does not constitute an actual, individual complaint.
- Frivolous, repetitive, or vexatious complaints.
File Format Errors: Attempting to upload files in formats other than PDF (such as JPEGs, PNGs, or Word documents) or exceeding the 5 MB limit will trigger system errors, preventing your grievance from being submitted.

Escalation Path: What to Do If Your Grievance Is Unresolved

If your grievance is rejected, closed unsatisfactorily, or ignored past the standard 30-day timeline on the e-Nivaran portal, you have the right to escalate the matter to higher administrative authorities.

Escalation to CPGRAMS

The Centralised Public Grievance Redress and Monitoring System (CPGRAMS) is the master public grievance portal of the Government of India, managed by the Department of Administrative Reforms and Public Grievances (DARPG). To escalate your issue:

Visit the official CPGRAMS portal at https://pgportal.gov.in.
Log in or register a new user account.
Select Lodge Public Grievance from the dashboard.
Navigate through the ministry options: select Ministry of Finance > Department of Revenue > Income Tax Department.
Provide your previous e-Nivaran Grievance ID, describe the lack of resolution or unsatisfactory closure, and upload supporting documents.

Under current DARPG guidelines, CPGRAMS grievances carry a statutory target resolution limit of 21 days. Furthermore, grievances forwarded to the department from high offices—such as the Prime Minister’s Office (PMO), the Finance Minister’s Office, or the Central Board of Direct Taxes (CBDT)—are treated as top priority with a strict, mandatory 21-day turnaround limit. If CPGRAMS also fails to yield a satisfactory result, taxpayers can explore approaching the Income Tax Ombudsman for administrative relief.

Frequently Asked Questions (FAQs)

Can I submit an income tax grievance if my PAN is not linked to Aadhaar?

Yes. If you cannot log in to your registered e-filing account because your PAN is not linked to Aadhaar, you can still submit your complaint. You must use the ‘Unregistered User’ or ‘Pre-Login’ method on the portal homepage, which verifies your identity using an OTP sent to your mobile number and email address.

Do I need to e-verify after submitting a grievance?

No. Unlike filing income tax returns or responding to certain statutory notices, there is no requirement to e-verify (using an Electronic Verification Code or Digital Signature Certificate) when submitting a grievance through e-Nivaran.

What should I do if my grievance is marked ‘Resolved’ but my refund is still not credited?

The Income Tax Department often marks a grievance as ‘Resolved’ once they process the refund order and transfer the instructions to the refund banker (SBI). If the actual bank credit fails after this transfer (often due to bank account validation issues), you must raise a fresh grievance directed specifically to the SBI (Refund Banker) or CPC-ITR department to re-trigger and reissue the refund.