Migration of Pan Lying In Orphan Jurisdiction to the Jurisdictional Aos by Nodal Officers Appointed Under Csit (Co)

1. Kind reference is invited to AIS instruction No. 80 and AST instruction no. 97 on the above subject where in procedure for migration of PAN lying in old/orphan/defunct Jurisdiction to the Jurisdictional A.O through the Nodal officer/jurisdiction defined under CIT(CO) was circulated.

2. Transfer of e-filed returns to old/orphan/defunct Jurisdiction may lead to problem in timely processing of returns. Therefore the above procedure was devised to address the problem of processing of the e-filed returns received through the website in which PANs were to be migrated to AOs based on the correct AO codes of the PAN of the e-filer.

3. It is observed that some RCCs have not completed 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, and 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, Refund Pending for Printing, Refund Approval Request is pending. Rectification return is under processing etc. for resolution of such errors; matter may be followed up by AOs with AST module at Directorate. Some other errors may be due to AIS validations such as PAN is under de-duplication process, PAN is already in transit etc. for which AO may be directed to refer the matter to AIS module at Directorate.

7. Considering the urgency of matter and in order to ensure smooth transfer of PANs & further processing, RCCs may please be directed to expedite the work of defining the Nodal hierarchy and transfer of PAN lying in old/orphan/defunct jurisdiction to the Nodal jurisdiction. The Tax Recovery Officer, TDS AOs, CIB AOs where any PAN should not be available, may also be directed to transfer the PANs lying under their jurisdiction to correct jurisdiction of the PANs or to the Nodal jurisdiction under CIT (CO). Nodal officer/CIT (CO) may transfer such PANs to correct jurisdiction at the earliest.

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