9911796707
TMI BlogMigration of PAN lying in Orphan Jurisdiction to the Jurisdictional AOs by Nodal officers appointed under CsIT(CO)X X X X Extracts X X X X X X X X Extracts X X X X ..... d the work of defining the proper jurisdiction hierarchy of Nodal officer under the concerned CIT(CO) as per procedure laid down under AIS instruction no. 80. RCC wise status of defining of jurisdiction hierarchy is attached in the Annexure A. 4. Some RCCs, though, have appointed nodal officer, but have yet not finished/started the work of transfer of PANs from old/orphan/defunct jurisdiction to their present jurisdictional officers. Status of PANs lying in old/orphan/defunct jurisdiction is attached in the Annexure B. 5. There are certain jurisdictions like TRO, Special ranges (which do not exists as on date), TDS AO, CIB AO where PAN should not reside as no processing is done in such jurisdictions. It may therefore be ensured that PANs may be quickly transferred out from these jurisdictions to correct jurisdiction. 6. During the process of transfer of PAN, certain AST/AIS validations are checked and should validation fail then appropriate error messages are shown by the system. Generally these errors shown could be like Approval for Refund Caging is pending for PAN, Refund verification is pending. Rectification return is under processing. Return is under processing for PAN, Refun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r example First, in each RCC a new Nodal jurisdiction hierarchy will be created by the RCC by creating CIT code for the CIT(CO), Range code for Range under CIT code defined for CIT(CO), and AO code for Nodal Officer with AO Type as 'NO' and Popular Name as 'NODAL OFFICER'. Range with Range Type 'R' should only be defined. Only one Nodal Officer i.e. AO with AO Type as 'NO' may be created per RCC. For example, the format of the Nodal AO code for RCC Delhi will be 'DEL-NO-I-I', Action : RCC (iii) No user is allowed to be attached with the Range created under CIT(CO) or Range under which AO type with 'NO' is created. Action : RCC (iv) When more than one RCCs fall under one CIT(CO) than a dummy CIT may be created in respect of the CIT(CO) in each RCC which are under his supervision. For example, dummy CIT may be created in RCC, Rohtak, as 'CIT(CO) Chandigarh at Rohtak', Likewise dummy CsIT may be created in Jalandhar, Ludhiana and Amritsar for CIT(CO), Chandigarh under whose supervision these RCC work. Action : RCC (v) To enable the work by a CIT(CO) in different RCCs dummy user IDs like '9XXXXX' may be created in each RCC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... transfer the PANs, lying under him in 'Old' Ranges/AOs to the Jurisdictional AOs directly or transfer the PANs to Nodal jurisdiction through PAN transfer functionality available to source officers i.e. Push via source CIT. Action : CIT(CO) (xii) Nodal Officer can also make a request for within RCC transfer of Individual PANs only for PANs lying in 'Old' jurisdiction, including PANs which will become now available under the CIT(CO), through existing PAN transfer functionality i.e. Pull via Destination. Eligible PANs will be transferred to Nodal Officer via existing facility of automatic transfer in 10 days. Action : Nodal Officer (xiii) Once PANs are identified and brought under Nodal jurisdiction, Nodal Officer or CIT(CO) may now transfer those PANs to jurisdictional AO depending on the actual jurisdiction of PAN. Nodal officer can transfer the PANs across CIT, which is not available to AOs in normal course. Action : CIT(CO)/Nodal Officer (xiv) Required screen used in AIS PAN transfer have been made available to the Nodal officer and CIT(CO) to transfer the PANs to the jurisdictional AO. Action : CIT(CO)/Nodal Officer (xv) RCC should not grant any other role(s) to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ked to these jurisdictions. There are 5725 such AO jurisdictions and 27,19,005 PANs are lying in them. (b) Some of the AO-Codes against which, though an officer is posted in reality as well as in system hierarchy , are not ordinarily supposed to process the Income Tax e-returns, e.g. TDS-AO, Exemption-AO,TRO, CIB-AO etc. Therefore, the e-Returns filed against these PANs would not be available either for processing or for scrutiny by the Jurisdictional Assessing Officer. 2. In order to address the related issues and to offer a solution, a committee of senior officers was constituted in Directorate of Income Tax (Systems). This instruction is issued on the basis of recommendations of the said Committee. 3. Most of the non-existent jurisdictions referred to in (a) above, were created as temporary measure or pertaining to period prior to cadre restructuring should have been abolished (after migrating all PANs to Jurisdictional AOs) soon after they lost existence in reality. On account of their continued existence, the Jurisdictional AO may not acquire them using the 'Pull' Facility of PAN Migration on one hand and on the other hand, as these Orphan jurisdictions are not manned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t PAN. The MS-Excel sheet containing e-return data of PANs for A.Y. 2011-12 for vacant AO-Codes has been uploaded on the itaxnet under file name NODAL_OFFICER_E_RETURN_PANS_IN_JURISDICTIONS_WITH_BLANK_EMP_NO _010411_310711.xls (Data count 48959) giving particulars such as Address, ITR Type, Sources of Income, Residential status, Employer Name etc. so as to help the Nodal Officer to identify the Jurisdictional AOs. PANs without Returns 6.4 The PANs, where jurisdiction is not identifiable merely on the basis on PAN data, may be transferred to Jurisdictional AO as per territorial Jurisdiction. Migration of e-returns from regular/manned jurisdictions 7. The e-return data for A.Y. 2011-12 also reveals that some of the AO-Codes against which, though an officer is posted in reality as well as in system hierarchy, are not supposed to process the Income Tax e-returns, e.g. TDS-AO, Exemption-AO, TRO, CIB-AO etc. In case these AOs notice that they are custodian of any PAN, not supposed to be in their jurisdiction, the AO should identify the Jurisdictional AO and transfer the same to him. This decision can be based on the PAN data alongwith the sources of income and other information as per e- ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
